Last reviewed August 8, 2026
Fireworks levy rate: current status
Fireworks have been the ninth category under Annex 1 EWKFondsG since January 1, 2026. The specific levy rate has not yet been set — the authorities have until December 31, 2026 by law to do so.
What's already fixed
Scope
Pyrotechnic articles under explosives law (§ 3(1) no. 4 SprengG) that contain plastic.
Registration deadline
Anyone already active as a producer of such products before January 1, 2026 must register by December 31, 2026.
Cost participation
Under Annex 2, fireworks — like wet wipes and balloons — don't contribute to the costs of public collection systems, since they barely appear there, if at all. This concerns cost allocation, not the levy obligation itself.
First due date
Based on current information, the levy will first become due for calendar year 2027.
What's still open
The €/kg rate itself — when setting it, the authorities must observe the cost-recovery principle, the ban on cost overruns, the principle of cost efficiency, and the transparency requirement. Once the rate is published, we'll update this page and the product category overview.
Frequently asked questions
Does the levy apply to all fireworks?
Only to fireworks under explosives law that contain plastic. Without any plastic component, the category doesn't apply.
Do I already need to register as a fireworks producer?
If you were already active as a producer of such products before January 1, 2026: yes, by December 31, 2026 at the latest. Registration and the reporting requirement apply regardless of whether the levy rate has been set yet.
From when do I actually have to pay?
Based on current information, the levy for fireworks will first become due for calendar year 2027, to be reported by May 15, 2028. This only becomes binding once the rate is officially set — this page will be updated once the rate is published.
Sources · last reviewed August 8, 2026
This page summarizes the publicly available status and doesn't replace a legal case-by-case review. EWKPilot does not replace legal or tax advice.