Why the Single-Use Plastics Fund Act is important

Introduction to the EWKFondsG

The Single-Use Plastics Fund Act (EWKFondsG) is a key element of the European Single-Use Plastics Directive and aims to reduce the environmental impact of plastic products. It obliges manufacturers and importers of certain single-use plastic products to pay a levy into a central fund. This fund finances the cleaning of parks, streets, and public spaces, as well as the disposal of waste generated by single-use plastics.

This law ensures that the costs of waste disposal are no longer borne solely by municipalities or taxpayers, but by the companies that place the products on the market. It is therefore based on the polluter pays principle, which clearly assigns environmental responsibility.

Who is affected?

Manufacturers, importers, and distributors of plastic products such as to-go cups, disposable food packaging, bags, wet wipes, and tobacco filters are affected. The Single-Use Plastics Fund Act also covers other product groups that may fall within its scope. The quantities of these products placed on the market must be reported annually. The Federal Environment Agency is responsible for administering the Single-Use Plastics Fund (Section 4, Paragraph 1 EWKFondsG).

Reporting obligations and challenges

A particular challenge lies in the correct recording and declaration of the relevant quantities. Companies must provide verifiable documentation of how many products they placed on the market during the respective period. Incorrect or incomplete information can lead not only to additional financial demands but also to fines of up to €100,000 (Section 26 Paragraph 2 EWKFondsG).

The audit pursuant to Section 11 EWKFondsG

To ensure the accuracy and completeness of the reports, the law prescribes an independent audit pursuant to Section 11 EWKFondsG. This audit procedure may only be carried out by registered experts (Section 27 Paragraph 1 of the German Packaging Act) or by auditors, tax advisors, and certified public accountants registered pursuant to Section 27 Paragraph 2 of the German Packaging Act.

The aim is to confirm the plausibility of the reported quantities and to issue a certificate for the audited data. The audit includes, in particular, comparing the reported data with the company's internal records, as well as further supplementary audit steps regarding the data basis and organizational structure.

Transmission to the Federal Environment Agency

Upon completion of the audit, the auditor prepares an audit report and certificate, which, in accordance with Section 11 Paragraph 1, must be provided with a qualified electronic signature and submitted via the Federal Environment Agency's electronic portal. Only upon this submission is the legal reporting obligation considered fulfilled. This provides companies with legal certainty, as compliance with the obligations is confirmed by an independent body and registered with the Federal Environment Agency. Furthermore, the agency is authorized to request additional documentation from the manufacturer if there are indications of inaccuracies (Section 11 Paragraph 3 EWKFondsG).

Relevance for companies

The EWKFondsG is therefore not only an environmental policy instrument, but also an economically relevant set of regulations that confronts companies with new obligations. The proper review of the reports is therefore a crucial element in avoiding risks and simultaneously contributing to environmental protection.

Opportunities through transparency

Furthermore, complying with these obligations also offers opportunities: Companies that report transparently on their plastic consumption can communicate this as part of their sustainability strategy. In a time when consumers are paying attention to environmental aspects, this strengthens their reputation and credibility.

Special considerations for international companies

For internationally operating companies in particular, the correct implementation of the EWKFondsG is of special importance. They must not only comply with national regulations, but also create internal systems that enable reliable recording of single-use plastic quantities.

Our support

Our firm has extensive experience in reviewing reports submitted under statutory sustainability and environmental regulations. We support you in the proper preparation, review, and submission of your reports in accordance with Section 11 of the German EWKFondsG.

We support you from data collection and comparison with internal records to the electronic transmission of the audit certificate. Our structured approach ensures that your reports are complete, plausible, and legally compliant.

The EWKFondsG illustrates how environmental law and business practice are becoming increasingly intertwined. For the companies concerned, this means that ecological responsibility is no longer merely voluntary, but is now legally binding.

An audit pursuant to Section 11 of the German EWKFondsG is therefore not only a legal obligation, but also an opportunity to position yourself as a responsible company in the market. With our expertise, we ensure that you fulfill this obligation efficiently – thereby minimizing legal risks and strengthening your sustainability profile.

Request for review pursuant to Section 11 of the EWKFondsG

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