{"id":588,"date":"2025-12-08T09:58:08","date_gmt":"2025-12-08T09:58:08","guid":{"rendered":"https:\/\/costmanagement.nl\/waste-management-contribution\/taxed-streams\/"},"modified":"2026-01-13T09:32:50","modified_gmt":"2026-01-13T09:32:50","slug":"taxed-streams","status":"publish","type":"page","link":"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/taxed-streams\/","title":{"rendered":"Taxed streams"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;cm_center&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2 class=\"cm_txt_primary cm_subheader\">What is packaging?<\/h2>\n<p>Packaging is a product that can be used to enclose, protect, ship, deliver, and offer other products. This is a very broad definition with only a few exceptions. If you are unsure whether something is packaging, it probably is.  <\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<a class=\"cm_btn cm_btn_primary\" href=\"?modal=voorbeelden\">View packaging types<\/a>[\/et_pb_code][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/costmanagement.nl\/wp-content\/uploads\/2025\/12\/belaste-stromen-voorbeeld.webp&#8221; title_text=&#8221;taxed-streams-example&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;4bf69a05-3de0-4512-bc0f-83d578cabca1&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]\t<div class=\"cm_arrow_btn cm_arrow_right\">\n\t\t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2025\/12\/arrow.svg\" alt=\"\">\n\t\t<span>Paper and cardboard<\/span>\n\t<\/div>\n\t[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; module_class=&#8221;cm_triangle_fade_center&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||63px|||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3 class=\"cm_subheader cm_txt_primary\">Taxed streams<\/h3>\n<p>Up to and including 2026, we distinguish three taxed streams in the Netherlands. These are briefly described below. However, be aware that the PPWR will have a major impact on these streams for many companies. As of August 12, 2026, radical measures will take effect, which will shift the contribution obligation <em>from that moment<\/em> in many cases. It is important to prepare for these changes in good time. We can support you with this.     <\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||63px|||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4 class=\"cm_subheader cm_txt_primary\"><span style=\"font-size: x-large;\">Sales on the Dutch market<\/span><\/h4>\n<p>If you produce or import packaged products and make them available to another party in the Netherlands, you are in principle liable to pay a contribution on the packaging around those products until August 12, 2026. Exceptions to this are point-of-sale packaging and private label articles. For point-of-sale packaging, the party that makes it available empty to another party is liable to pay the contribution. For private label articles, the brand holder who commissions the packaging to be printed with his name, logo or trademark is liable to pay the contribution on the packaging.    <\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;154.8px&#8221; custom_margin=&#8221;12px||22px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4 class=\"cm_subheader cm_txt_primary\"><span style=\"font-size: x-large;\">Adding (transport) packaging<\/span><\/h4>\n<div class=\"thread-list-item-message-column\">\n<div>\n<div class=\"message ql-snow\">\n<div class=\"message-text\">Until August 12, 2026, you are in principle liable to pay a contribution on packaging that you add to shipments to Dutch parties. This includes cardboard boxes for internet shipments, or foil that you wrap around a pallet.  <\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4 class=\"cm_subheader cm_txt_primary\"><span style=\"font-size: x-large;\">Disposal upon import<\/span><\/h4>\n<p>If you import goods and then remove and dispose of the packaging, you are in principle liable to pay a contribution on this until August 12, 2026. This includes a pallet of imported goods wrapped in foil. If you remove and dispose of the foil, you are liable to pay a contribution on it.   <\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3 class=\"cm_subheader cm_txt_primary\">News<\/h3>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]    <div class=\"cm_actueel_grid\" id=\"cm_actueel_grid\">\n        <div class=\"cm_actueel_item cm_shadow_md\" v-for=\"actualiteit in filtered_actualiteiten\" @click=\"openURL(actualiteit.post_url)\" :class=\"{'noimg' : !actualiteit.foto }\">\n            <div class=\"cm_actueel_item_content\">\n                <div class=\"cm_actueel_meta cm_tinyheader cm_txt_secondary\" v-html=\"actualiteit.soort + ' | ' + actualiteit.datum\"><\/div>\n                <div class=\"cm_actueel_titel cm_moduleheader cm_txt_primary\" v-html=\"actualiteit.title\"><\/div>\n                <div class=\"cm_actueel_korte_omschrijving cm_text cm_text_dark\" v-html=\"actualiteit.korte_omschrijving\" v-if=\"false\"><\/div>\n                <a :href=\"actualiteit.post_url\">Read article<\/a>\n            <\/div>\n            <div class=\"cm_actueel_item_img\" v-if=\"actualiteit.foto\" :style=\"'background-image: url(' + actualiteit.foto.sizes.medium_large + ');'\">\n\n            <\/div>\n        <\/div>\n    <\/div>\n    <div class=\"cm_readmore\">\n        <a href=\"\/actueel\">View all posts<\/a>\n    <\/div>\n    <script>var data_actualiteiten = [{\"soort\":\"Verpact Compliance\",\"foto\":{\"ID\":570,\"id\":570,\"title\":\"pickup-temp\",\"filename\":\"pickup-temp.webp\",\"filesize\":65802,\"url\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"link\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/what-is-a-sales-packaging-according-to-verpact\\\/pickup-temp-2\\\/\",\"alt\":\"\",\"author\":\"2\",\"description\":\"\",\"caption\":\"\",\"name\":\"pickup-temp-2\",\"status\":\"inherit\",\"uploaded_to\":569,\"date\":\"2025-12-08 12:43:20\",\"modified\":\"2025-12-08 12:43:20\",\"menu_order\":0,\"mime_type\":\"image\\\/webp\",\"type\":\"image\",\"subtype\":\"webp\",\"icon\":\"https:\\\/\\\/costmanagement.nl\\\/wp-includes\\\/images\\\/media\\\/default.png\",\"width\":1200,\"height\":798,\"sizes\":{\"thumbnail\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-150x150.webp\",\"thumbnail-width\":150,\"thumbnail-height\":150,\"medium\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-300x200.webp\",\"medium-width\":300,\"medium-height\":200,\"medium_large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-768x511.webp\",\"medium_large-width\":768,\"medium_large-height\":511,\"large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-1024x681.webp\",\"large-width\":1024,\"large-height\":681,\"1536x1536\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"1536x1536-width\":1200,\"1536x1536-height\":798,\"2048x2048\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"2048x2048-width\":1200,\"2048x2048-height\":798,\"et-pb-post-main-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-400x250.webp\",\"et-pb-post-main-image-width\":400,\"et-pb-post-main-image-height\":250,\"et-pb-post-main-image-fullwidth\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-1080x675.webp\",\"et-pb-post-main-image-fullwidth-width\":1080,\"et-pb-post-main-image-fullwidth-height\":675,\"et-pb-portfolio-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-400x284.webp\",\"et-pb-portfolio-image-width\":400,\"et-pb-portfolio-image-height\":284,\"et-pb-portfolio-module-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-510x382.webp\",\"et-pb-portfolio-module-image-width\":510,\"et-pb-portfolio-module-image-height\":382,\"et-pb-portfolio-image-single\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-1080x718.webp\",\"et-pb-portfolio-image-single-width\":1080,\"et-pb-portfolio-image-single-height\":718,\"et-pb-gallery-module-image-portrait\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-400x516.webp\",\"et-pb-gallery-module-image-portrait-width\":400,\"et-pb-gallery-module-image-portrait-height\":516,\"et-pb-post-main-image-fullwidth-large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"et-pb-post-main-image-fullwidth-large-width\":1200,\"et-pb-post-main-image-fullwidth-large-height\":798,\"et-pb-image--responsive--desktop\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp.webp\",\"et-pb-image--responsive--desktop-width\":1083,\"et-pb-image--responsive--desktop-height\":720,\"et-pb-image--responsive--tablet\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-980x652.webp\",\"et-pb-image--responsive--tablet-width\":828,\"et-pb-image--responsive--tablet-height\":551,\"et-pb-image--responsive--phone\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/pickup-temp-480x319.webp\",\"et-pb-image--responsive--phone-width\":406,\"et-pb-image--responsive--phone-height\":270}},\"content\":\"<p>Point-of-sale packaging. The name says it all: packaging that is filled at the point of sale. This type of packaging is taxed differently than other packaging. Do you use or trade in point-of-sale packaging or a product that can be used as point-of-sale packaging? Then this article is for you.    <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<h2><strong>What is a point-of-sales packaging according to Verpact?<\\\/strong><\\\/h2>\\n<p>Verpact has drawn up a definitive list of point-of-sale packaging. All packaging on the list is point-of-sale packaging, regardless of the actual use of the packaging. Physical appearance is key. The list of point-of-sale packaging can be found on the Verpact website.   <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<p><em>Examples:<\\\/em><\\\/p>\\n<ul>\\n<li>You import unprinted disposable plastic drinking cups. You then sell these to a company that uses them to grow aquatic plants. These drinking cups are not used as point-of-sale packaging. However, they do have the physical appearance of a drinking cup and are therefore regarded by Verpact as drinking cups.   <\\\/li>\\n<li>You produce an aluminum tray that you know is filled at the point of sale, but the tray is not on the point-of-sale packaging list. For the waste management contribution, the tray is therefore not classified as point-of-sale packaging. <\\\/li>\\n<\\\/ul>\\n<p>\\u00a0<\\\/p>\\n<h2><strong>Who declares a point-of-sale packaging?<\\\/strong><\\\/h2>\\n<p>In principle, the producer or importer of empty point-of-sale packaging is liable to pay a contribution on the packaging when he makes it available to another party in the Netherlands. However, if a brand owner established in the Netherlands commissions the point-of-sale packaging to be printed with his name, logo or trademark, the brand owner is liable to pay a contribution on the packaging. <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<h2><strong>Point-of-sale packaging and Single Use Plastic (SUP) directive<\\\/strong><\\\/h2>\\n<p>Many packaging items on the point-of-sale packaging list fall under the SUP directive when they contain plastic. This is the case, for example, with drinking cups, light plastic carrier bags and sauce cups. If a point-of-sale packaging falls under the SUP directive, the liable party must pay a SUP surcharge for the number of point-of-sale packaging items that he places on the market. The impact of these costs is often significant for companies that are liable to pay contributions on point-of-sale packaging. Therefore, take the SUP surcharge into account in your cost price.    <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<h2><strong>Future of point-of-sale packaging (PPWR)<\\\/strong><\\\/h2>\\n<p>The first measures of the PPWR will take effect on August 12, 2026. The PPWR does not recognize point-of-sale packaging, but it does recognize service packaging and take-away packaging. The description of this corresponds to that of a point-of-sale packaging. The contribution obligation for this type of packaging differs in the new regulations from the current system. This is particularly relevant for companies that import and\\\/or export this type of packaging. Are you curious about the impact this has on your company?      Feel free to contact us.<\\\/p>\\n\",\"korte_omschrijving\":\"Point-of-sale packaging has its own rules within the Waste Management Contribution. Find out whether you are liable to pay contributions and how to determine whether your packaging is a point-of-sale packaging. \",\"auteur\":641,\"post_url\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/what-is-a-sales-packaging-according-to-verpact\\\/\",\"id\":569,\"title\":\"What is a point-of-sale packaging according to Verpact?\",\"datum\":\"17\\\/12\\\/2025\"},{\"auteur\":642,\"foto\":{\"ID\":575,\"id\":575,\"title\":\"Logo Verstegen S Square\",\"filename\":\"Logo-Verstegen-S-Square.png\",\"filesize\":4219,\"url\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"link\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/verstegen-accountants-collaboration-and-expansion\\\/logo-verstegen-s-square-2\\\/\",\"alt\":\"\",\"author\":\"4\",\"description\":\"\",\"caption\":\"\",\"name\":\"logo-verstegen-s-square-2\",\"status\":\"inherit\",\"uploaded_to\":572,\"date\":\"2025-12-17 15:44:10\",\"modified\":\"2025-12-17 15:44:10\",\"menu_order\":0,\"mime_type\":\"image\\\/png\",\"type\":\"image\",\"subtype\":\"png\",\"icon\":\"https:\\\/\\\/costmanagement.nl\\\/wp-includes\\\/images\\\/media\\\/default.png\",\"width\":225,\"height\":225,\"sizes\":{\"thumbnail\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square-150x150.png\",\"thumbnail-width\":150,\"thumbnail-height\":150,\"medium\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"medium-width\":225,\"medium-height\":225,\"medium_large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"medium_large-width\":225,\"medium_large-height\":225,\"large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"large-width\":225,\"large-height\":225,\"1536x1536\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"1536x1536-width\":225,\"1536x1536-height\":225,\"2048x2048\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"2048x2048-width\":225,\"2048x2048-height\":225,\"et-pb-post-main-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-post-main-image-width\":225,\"et-pb-post-main-image-height\":225,\"et-pb-post-main-image-fullwidth\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-post-main-image-fullwidth-width\":225,\"et-pb-post-main-image-fullwidth-height\":225,\"et-pb-portfolio-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-portfolio-image-width\":225,\"et-pb-portfolio-image-height\":225,\"et-pb-portfolio-module-image\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-portfolio-module-image-width\":225,\"et-pb-portfolio-module-image-height\":225,\"et-pb-portfolio-image-single\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-portfolio-image-single-width\":225,\"et-pb-portfolio-image-single-height\":225,\"et-pb-gallery-module-image-portrait\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-gallery-module-image-portrait-width\":225,\"et-pb-gallery-module-image-portrait-height\":225,\"et-pb-post-main-image-fullwidth-large\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-post-main-image-fullwidth-large-width\":225,\"et-pb-post-main-image-fullwidth-large-height\":225,\"et-pb-image--responsive--desktop\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-image--responsive--desktop-width\":225,\"et-pb-image--responsive--desktop-height\":225,\"et-pb-image--responsive--tablet\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-image--responsive--tablet-width\":225,\"et-pb-image--responsive--tablet-height\":225,\"et-pb-image--responsive--phone\":\"https:\\\/\\\/costmanagement.nl\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/Logo-Verstegen-S-Square.png\",\"et-pb-image--responsive--phone-width\":225,\"et-pb-image--responsive--phone-height\":225}},\"soort\":\"CostManagement\",\"content\":\"<p>To ensure the quality and continuity of our services, we have entered into a strategic collaboration with Verstegen Accountants en Adviseurs. This provides us with a solid infrastructure, professional processes, and support from a shared service center. The collaboration allows us to fully focus on supporting companies with regard to declarations to Verpact and the upcoming changes due to the arrival of the PPWR. It is important to note that CostManagement will continue to operate completely independently.   <\\\/p>\\n<p>\\u00a0<\\\/p>\\n<p>In addition, there is more good news: Our team has been expanded as of September 1, 2025, with Finn Lexmond. As of January 1, 2026, Lianne de Jong will also be joining our team. They both come from Verpact and bring a wealth of knowledge and capacity with them. 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In collaboration with Verstegen Accountants &#038; Adviseurs and BuroRuw, this new website was built at the end of 2025. The final touches will be completed in the first quarter of 2026.  <\\\/p>\\n<p>The purpose of this website is to inform visitors about the obligations surrounding packaging reporting. Returning visitors are advised to periodically check the &#8220;PPWR&#8221; and &#8220;News&#8221; pages. These pages will be kept up to date so that you stay informed of the latest developments.  <\\\/p>\\n\",\"korte_omschrijving\":\"CostManagement has a new website. Read more here.  \",\"post_url\":\"https:\\\/\\\/costmanagement.nl\\\/en\\\/actualiteit\\\/new-website\\\/\",\"id\":562,\"title\":\"New website\",\"datum\":\"08\\\/12\\\/2025\"},];<\/script>    <script src=\"https:\/\/cdn.jsdelivr.net\/npm\/vue@2.7.13\/dist\/vue.js\"><\/script>\n    <script>\n        var cm_actueel_list = new Vue({\n            el: \"#cm_actueel_grid\",\n            data: {\n                data_actualiteiten: data_actualiteiten,\n                applied_filter: null,\n            },\n            computed: {\n                filtered_actualiteiten: function() {\n                    return this.data_actualiteiten.filter(actualiteit => {\n                        if (this.applied_filter == null) {\n                            return true;\n                        } else {\n                            return actualiteit.soort && actualiteit.soort.includes(this.applied_filter);\n                        }\n                    });\n                },\n                unique_filters: function() {\n                    let filters = [];\n                    this.data_actualiteiten.forEach(function(actualiteit) {\n                        if (actualiteit.soort) {\n                            if (!filters.includes(actualiteit.soort)) {\n                                filters.push(actualiteit.soort);\n                            }\n                        }\n                    });\n                    return filters;\n                }\n            },\n            watch: {\n                data_actualiteiten: function() {\n                    this.update_filterView();\n                },\n            },\n            mounted: function() {\n                                    console.log(\"no filters\");\n                            },\n            methods: {\n                                    update_filterView() {\n                        console.log(\"filters disabled\");\n                    },\n                                openURL: function(url) {\n                    window.location.href = url;\n                }\n            }\n        });\n    <\/script>\n[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<script>console.log(\"No USPs found\"); <\/script><script>console.log(\"No CTAs found\"); <\/script><div class=\"cmc_wrapper\">\n    <div class=\"cmc_conversie_element\">\n        <div class=\"cmc_conversie_content\">\n            <div class=\"cmc_title\">\n                Want to know more about your packaging obligations?            <\/div>\n            <div class=\"cmc_body\">Whether it&#039;s the Waste Management Contribution, Single Use Plastics, or new European regulations. We help you quickly gain insight into what applies to your organization.<\/div>\n            <ul class=\"cmc_usps\">\n                                    <li>Clear advice about your situation<\/li>\n                                    <li>Guidance by experienced specialists<\/li>\n                                    <li>Free and non-binding conversation<\/li>\n                            <\/ul>\n            <div class=\"cmc_conversion_wrapper\">\n                <div class=\"cmc_ctas\">\n                    <div class=\"cm_hero_cta_wrapper animate__animated animate__fadeInUp cm_animation_delay_4\"><a href=\"\/en\/contact?subject=Schedule%20a%20conversation\" class=\"cm_hero_cta cmb_tertiary  animate__animated animate__fadeInRight cm_animation_delay_5\">Schedule a non-binding conversation<\/a><\/div>                <\/div>\n                            <\/div>\n        <\/div>\n            <\/div>\n<\/div>\n\n[\/et_pb_code][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]    <h3 class=\"cm_subheader cm_txt_primary\" style=\"margin-top: 30px;\">Perhaps also interesting<\/h3>\n    <\/h3>\n            <p class=\"cm_text cm_text_dark\">We would be happy to tell you more about these topics.<\/p>\n        <div class=\"cm_hero_cta_wrapper cmb_cta_backlinks\">\n        <a href=\"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/single-use-plastics\/\" class=\"cm_hero_cta cmb_primary\">Single-use plastics<\/a><a href=\"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/taxed-streams\/\" class=\"cm_hero_cta cmb_primary\">Taxed streams<\/a><a href=\"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/plastic-tariff-differentiation\/\" class=\"cm_hero_cta cmb_primary\">Plastic Tariff Differentiation<\/a>    <\/div>\n[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;cm_center&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;] What is packaging? Packaging is a product that can be used to enclose, protect, ship, deliver, and offer other products. This is a very broad definition with only a few exceptions. If you are unsure whether something [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":577,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-588","page","type-page","status-publish","hentry"],"acf":{"titel":"","titel_tag":"H1","subtitel":"Taxed streams","subtitel_tag":"H1","tekst_content":"On this webpage, we explain what you are liable to pay contributions for. First, we introduce the concept of packaging. Then, we discuss the taxed flows. The overview below is a general explanation. Due to exceptions and nuances, the contribution liability may differ from what you might initially think.    ","call_to_actions":null,"hero_foto":"","hero_foto_animatie":"fadeIn","usps":null},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Taxed streams - CostManagement<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/costmanagement.nl\/en\/waste-management-contribution\/taxed-streams\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxed streams\" \/>\n<meta property=\"og:description\" content=\"[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; make_equal=&#8221;on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; module_class=&#8221;cm_center&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;] What is packaging? 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