Excise duties: information on the general rules, rates and exemptions, registration for excise tax purposes and payment of excise tax, obtaining a refund

Information about Rights & Duties of #Taxes and social insurance contributions for companies

Information about Rights & Duties

Excise duties: information on the general rules, rates and exemptions, registration for excise tax purposes and payment of excise tax, obtaining a refund

In Germany, the Customs authority manages all taxes regulated by Federal law.

Common, fundamental regulations apply for the different types of excise tax. You will find further information on the national regulations, on the procedure, on the individual types of excise tax, on the level of tax rates and on the EMCS, a computerised transport and control system for goods subject to excise tax, on the national portal .

Further information

Find more information on the website of the Central Customs Authority(Generalzolldirektion).

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
24.08.2020