Dual systems (of waste disposal)
The legal provisions of the Packaging Ordinance require manufacturers and distributors to licence all packages distributed to private consumers and to similar points where packaging arises, such as canteens, restaurants or schools, with a packaging licensing and disposal system (“Dual System”). The intention of this measure is to ensure an orderly return and recycling of packaging.
Moreover, manufacturers and distributors who introduce into circulation more than
- 80 tonnes of glass or
- more than 50 tonnes of paper, cardboard or carton material or
- more than 30 tonnes of plastics, tinplate, aluminium, compounds and the like
are required to prepare a representation letter. This includes in particular information on participation in a system to licence and dispose of packaging and on the type and volume of material brought into circulation as packaging material during the past calendar year. The law requires that the representation letter is audited by an auditor/chartered accountant, a tax consultant or an independent appraiser.
As a rule, the operators of dual systems are also required to provide an annual confirmation of the amount and volume of packaging brought into circulation, as well as the correct transfer of fees by clients, reported in the final annual return. This report must generally be prepared by an auditor/certified accountant, even if the above amounts are not exceeded.
Our services
As part of an audit of the quantities and volume of packaging brought into circulation reported to the Dual System, we also investigate the procedures and internal controls intended to ensure that the packaging brought into circulation is correctly calculated and reported. This enables us to assist our clients in improving the processes concerned in order to reduce the probability of errors and increase efficiency.
Foreign companies operating for the first time on the German market are faced with a range of regulations in the field of waste disposal. We offer comprehensive advice in this area in order to ensure compliance with all the relevant regulations. Our services also include assistance in selecting a suitable system supplier for the licensing and disposal of packaging and in installing an appropriate system for recording the quantity and volume of packages brought into the system. We can also handle the preparation of reports to the Dual System, should this be desired.
Our skills
