The deposit system in German might seem complicated at first, but is in fact a well thought-out and established system. Consumers buy a beverage in non-refillable packaging anywhere in Germany and pay a deposit of 25 cents. Once empty, the consumer returns the packaging to any store in Germany, where he or she is then reimbursed with the 25-cent deposit. While there are some exceptions for smaller shops, the consumer typically doesn’t even notice the complex mechanisms at work behind the scenes. These mechanisms involve the “initial distributor”, i.e. the company that first placed the packaging on the market, reimbursing the “reimbursement claimant” (acting on behalf of the take-back firm) for all packaging that has been documented as taken back. Providing details of this documentation, the requirements for the various stakeholders in the system and the single-use deposit system in the context of taxation would exceed the space available here. Please call us if you have any questions – we’re here to help.