Checked: 7 November 2026 — the date every statement on this page was checked against the sources below.
Single-use drinks cans carry a deposit of at least €0.25 including VAT per container in Germany. Whoever first places them on the German market charges it, marks the cans as deposit-bearing, joins the single nationwide deposit system and, when selling at a distance, provides return points within reasonable distance of the customer (§ 46 VerpackDG). Sources (2)VerpackDG § 46VerpackDG § 46
VerpackDG § 6VerpackDG § 6
Illustrative example. This is not one of our clients: the business is invented, while the law and our published prices are real.
The situation
A small brewery in Austria makes a sparkling lemonade in 0.33-litre cans and wants to sell six-packs through its own web shop to German consumers.
What applies
| Duty | Where |
|---|---|
| Deposit of at least €0.25 per can, including VAT | § 46(1) |
| Visible deposit marking before the cans are made available | § 46(1) |
| Membership of the nationwide deposit system | § 46(1) |
| Return points within reasonable distance, in distance selling | § 46(2) |
| Deposit containers declared separately in LUCID | § 6(2) |
The shipping carton and filling around the cans are ordinary packaging and are licensed with a dual system. See the deposit for online sellers.
VerpackDG § 46
VerpackDG § 6
ZSVR
Check the exemptions first
Some drinks and containers are outside the deposit, for example fruit juices, wine and containers over 3 litres. See which drinks are exempt.
Where we help
We act as your representative for the packaging and set up the dual-system licence for the shipping packaging at €149 a year. Membership of the deposit system is a separate contract at its own price.
