Draft act amending the Electricity Tax Act and various other acts (extension of the refund scheme for charging electric cars, amendment of the tax exemption for biofuels in the CO2 Tax Act, extension of the tax exemption for institutional buses, reduction of the volume-based packaging tax in 2026 and 2027, etc.) L 25.

TRIS notification 2025/0667/DK — draft technical regulation notified under Directive (EU) 2015/1535 (not yet adopted)

Draft act amending the Electricity Tax Act and various other acts (extension of the refund scheme for charging electric cars, amendment of the tax exemption for biofuels in the CO2 Tax Act, extension of the tax exemption for institutional buses, reduction of the volume-based packaging tax in 2026 and 2027, etc.) L 25.

1. MSG 001 IND 2025 0667 DK EN 07-11-2025 DK NOTIF
2. Denmark
4. 2025/0667/DK - S10E - Packaging
5. Draft act amending the Electricity Tax Act and various other acts (extension of the refund scheme for charging electric cars, amendment of the tax exemption for biofuels in the CO2 Tax Act, extension of the tax exemption for institutional buses, reduction of the volume-based packaging tax in 2026 and 2027, etc.) L 25.
6. Section 6(3) of the draft act concerns changes to the amount of the volume-based packaging tax. This provision is relevant to the Information Procedures Directive and the Packaging Directive.
7.
Directive (EC) No. 94/62 on packaging and packaging waste
None
8. Section 6(3) of the draft act proposes reducing the volume-based packaging tax to DKK 0 in 2026 and 2027.
Currently, the volume-based packaging tax varies according to the material, product group and volume, and ranges from DKK 0.06 to DKK 1.78 per container.
9. The reduction of the volume-based packaging tax to DKK 0 in 2026 and 2027 is part of a broader effort to compensate the business community for the increased costs that the introduction of the producer fee is expected to entail from 1 October 2025. The economic burden estimated in connection with the conclusion of the agreement on extended producer responsibility for packaging and single-use plastic products dated 30 August 2022 has proven to be significantly greater than anticipated, and a reduction in the volume-based packaging tax in 2026 and 2027 will help ensure that the business community is not burdened more than anticipated.
10. References in the original text: The basic texts have been sent within the framework of a previous notification:
2008/0130/DK
2006/0643/DK
11. No
12.
13. No
14. Yes
15. No
16.
TBT aspects: No
SPS aspects: No