The card deposit levied as part of a cashless payment system for the provision of electronic payment cards in stadiums is not a lump-sum compensation (conditional on the return of the card) but a taxable other service, which according to Section 4 No. 8 Letter d UStG as Turnover in payment and transfer transactions is tax-free if the entrepreneur making the transfer himself carries out the transfer of funds.
Source: bundesfinanzhof.de
