Plastics and packaging laws in Luxembourg

1. What is the general legislative framework regulating packaging and plastics waste?

The general Luxembourg legislative framework regulating packaging and plastics is set down under:

  •  the law of 21 March 2017 relating to packaging and packaging waste, as amended (the “2017 Law”); and
  • the law of 9 June 2022 on the reduction of the impact of certain plastic products on the environment (the “2022 Law”).

The 2017 Law first targets the prevention of disposable waste and then the recycling thereof with a view of reducing the amount of waste to be disposed of. The 2017 Law has been recently amended by a law of 9 June 2022 on the reduction of the impact of certain plastic products on the environment.

The 2022 Law implements Directive 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment into Luxembourg law. The 2022 Law focuses on products which are intended to be used just once or for a short period of time before being disposed of in an effort to fight marine litter and its consequences on the environment. The 2022 Law will progressively enter into application until 31 December 2024.

2. Are there any measures (existing or expected) in respect of single-use plastics?

Pursuant to the 2017 Law, the following targets are set out:

  • Annual consumption, which should not have exceeded 90 lightweight plastic bags per person on 31 December 2019 and should not exceed 40 lightweight plastic bags1 per person on 31 December 2025. Very lightweight plastic bags2 are excluded from this objective.
  • As from 31 December 2018, no plastic bags are provided free of charge at merchandise or product selling points. Very lightweight plastic bags are excluded from this objective.
  • Finally, as from 1st January 2025, certain single-use products such as beverage cups and food containers as well as plastic bags may no longer be provided free of charge at the point of sale, regardless of their size, consumption pattern or material.

In addition, the 2022 Law:

  • introduces measures to reduce the amount of single-use plastic products consumed by 2026 compared to 2022 - the objective is to reach a reduction of production by 20% of certain single-use plastic goods, including plastic cups, including their covers and lids, certain food containers etc., by 2026, and by 10% each year starting 2026.
  • prohibits the sale of certain products for which low-cost alternatives already exist, as well as products made from oxo-degradable plastic - certain single-use plastic goods will further be prohibited (e.g. cotton-swabs, one way cutlery and plates, straws, etc.).
  • provides that any retail business displaying fresh fruit and vegetables for sale must display them without packaging consisting wholly or partly of plastic material unless they are packaged in batches of 1.5 kilograms or more.
  • provides that single-use plastic products such as beverage containers with a capacity of up to three litres and which have plastic caps and lids may only be placed on the market if their caps and lids remain attached to the container during their use.
  • provides that beverage bottles with a capacity of up to three litres which are manufactured from polyethylene terephthalate as the major component shall, as from 2025, contain at least 25% of recycled plastic and as from 2030, 30% of recycled plastic.
  • provides that single-use products such as tampons, wet wipes, etc. must contain a marking on their packaging or the product itself informing consumers on i.a. the appropriate waste management options and the presence of plastics.
  • provides that extended producer responsibility is applicable, in line with the provisions of the law of 21 March 2012, for all single-use plastic products listed under Appendix E (e.g. food containers, beverage containers up to a capacity of three litres, beverage cups) and for fishing gear containing plastic. 
  • requires producers to cover the costs of awareness-measures, of cleaning, transport and handling of litter, of collecting the waste from these products that is handed over to public collection systems, including the costs of the infrastructure and its operation, as well as the transport and subsequent treatment of such waste.

3. Are there any (existing or expected) producer responsibility schemes in place for packaging or plastics?

The 2017 Law provides for the packaging responsible3 to comply with targets in terms of recycling packaging waste.

For all single-use plastic products listed in Part E of Annex I of the 2022 Law and for fishing gear containing plastic, extended producer responsibility schemes shall be established in accordance with the relevant provisions of law of 21 March 2012.

4. Is there any (existing or expected) deposit return scheme (“DRS”) in place for packaging or plastics?

Luxembourg has a general deposit return scheme for packaging used for the delivery of liquids and comestible goods, which are not sold with the end product.

This DRS includes packaging, such as beer kegs, certain types of glass bottles as well as gas bottles, Euro-Palettes, and cases/boxes.

Furthermore, pursuant to the 2017 Law, the packaging of beverages for human consumption and which are placed on the Luxembourg market are subject to a national deposit scheme.

5. Are there any (existing or expected) taxes on packaging or plastics?

There are no existing taxes on packaging or plastics in Luxembourg. On 1 January 2021, a new EU levy on non-recycled plastic waste was introduced. Since 2021, the Luxembourg government has financed this EU levy out of its own budget and has not recovered it from its residents. In the meantime, the government continues to explore new options for environmental taxation. It cannot be excluded that Luxembourg will introduce a plastic tax to recover part of this EU levy from its citizens. It is expected that the Luxembourg government will continue to finance and pay this EU levy at least until 2026.

However, as mentioned above, plastic bags can no longer be distributed free of charge to consumers. A VAT at a 17% rate is applicable on certain plastics bags distributed to consumers. 

6. Are there any measures (existing or expected) regarding micro-plastics or the use of microbeads in products?

The 2022 Law introduces a general prohibition on placing products on the market that are made from oxo-degradable plastic.

7. Are there any (existing or expected) recycling or waste reduction targets in place for packaging or plastics?

As mentioned above under 3, the 2017 Law sets out targets for the packaging responsible relating to the recycling of packaging waste. The packaging responsible is required, on an individual or collective basis, to achieve the following targets:

  • 65% in weight of packaging waste should be recovered or incinerated in waste incineration plants with energy recovery;
  • 60% in weight of packaging waste should be recycled with the minimum following targets for the materials contained in the packaging waste:
  •  
    • 60% in weight for glass;
    • 60% in weight for paper and cardboard;
    • 50% in weight for metals;
    • 22.5% in weight for plastics, by exclusively counting materials which are recycled under plastic form; and 
    • 15% in weight for wood. 

The 2022 Law further introduces a recycling goal for single-use plastic bottles up to 3 litres as well as their caps and lids:

  • 77% of the total weight of generated waste in a given year by at the latest 2025;
  • 90% of the total weight of generated waste in a given year by at the latest 2029.

8. Is the use of recycled materials in food packaging regulated?

The 2022 Law sets a goal to use recycled plastic for the production of single-use plastic bottles (25% of recycled plastic by 2025 and 30% of recycled plastic by 2030). 

9. Is the use of recycled materials in food packaging regulated?

The law of 9 June 2022 implementing Directive 2018/851 of the European Parliament and of the Council of 30 May 2018 amending Directive 2008/98/EC on waste (the “Waste Law”) sets out measures to protect the environment and human health by preventing or reducing waste generation and the harmful effects of waste generation and management, and by reducing the overall impact of resource use and improving resource efficiency .

 

1 Lightweight plastic bags are defined as plastic bags with a thickness inferior to 50 microns.

Very lightweight plastic bags are defined as plastic bags with a thickness inferior to 15 microns and which are necessary for hygiene or provided as primary packaging for bulk food when this contributes to preventing packing waste.

3 A packaging responsible is defined as any person, which packages or has asked for the packaging in Luxembourg of products in view of or in the course of the Luxembourg marketing of said products or, in case the products marketed in Luxembourg that were not packaged in Luxembourg, the importer of packaged goods to the exception of the retail client, which consumes such products himself. For service packaging, contrary to the above, the packaging responsible is any person that produces or imports service packaging in Luxembourg in view of their marketing in Luxembourg.

 

This chapter was last updated on March 2024 and does not reflect any subsequent developments in the law.

Portrait ofAurélia Viémont
Aurélia Viémont
Partner | Avocat à la Cour
Luxembourg
Portrait ofSarah Hantscher
Sarah Hantscher
Senior Associate | Avocat à la Cour
Luxembourg