Claim tax relief for alcopops Unfortunately this specification of service has not yet been completely translated.

If alcopops are proven to have been taxed, you may be eligible for a refund, remission or rebate of alcopops tax under certain circumstances.

In certain cases, verifiably taxed alcopops can be relieved from the alcopops tax upon application. Relief is available in the following cases:

  • You are the tax warehouse owner and include the alcopops in your tax warehouse. A credit is possible for:
    • Inclusion of goods already taxed: The tax has already been paid by the manufacturer, seller or other person liable to pay the tax.
    • Inclusion of returned goods: You are the original tax debtor and take goods back into your tax warehouse.
  • They transport the products commercially to other European Member States where they are taxed according to the rules in force there.

Relief from tax can mean:

  • The tax already incurred but not yet paid will be waived. You can only apply for this if you are also liable for the tax on the Alkopos in question.
  • The tax already paid will be refunded to you. You can only submit this application if you are also liable for the tax on the alcopops in question.
  • You are not the tax debtor who has already paid the tax, but another tax debtor has paid the tax debt for the alcopops. The tax is refunded to you on request.
  • The following proofs are required both when you receive taxed alcopops in your tax warehouse in Germany and when you transport taxed alcopops to other European Member States:
    • If you have not taxed the goods used yourself: additionally the "taxation confirmation" (form 2735).
  • When transporting taxed alcopops to other European Member States, the following additional forms must be submitted or evidence provided:
    • If you wish to claim tax relief for taxed excisable alcopops transported to other Member States on a more than occasional basis, notify the competent main customs office in advance using the "Notification for claiming tax relief on the movement of excisable goods moving under fiscal control to other Member States" (Form 2756). Attach the "Assortment List - Annex to Form 2756" (Form 2757) to this notification.
    • the third copy of the simplified accompanying document certified by the consignee in accordance with the so-called system directive
    • the taxation certificate of the other Member State

Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no

Related Links

  • Monatliche Steueranmeldung/Entlastungsanmeldung für Alkopops (Formular 2780)
  • Anlage zur monatlichen Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 2781)
  • Monatliche Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 1272)
  • Anlage zur monatlichen Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 1278)
  • Versteuerungsbestätigung (Formular 2735)


  • when taking alcopops that have already been taxed into a tax warehouse: you prove that the alcopops have already been taxed.
  • When taking back taxed alcopops yourself: You immediately record the inclusion in your tax warehouse in the warehouse accounting.

Related Links

  • § 3 (1) Alkopopsteuergesetz (AlkopopStG)
  • §§ 29 bis 30 Alkoholsteuergesetz (AlkStG)
  • §§ 63 bis 64 Alkoholsteuerverordnung (AlkStV)

Related Links

  • Informationen zur Steuerentlastung für Alkopops auf der Internetseite der Zollverwaltung

You must apply for tax relief in writing as part of your monthly tax filing:

  • Go to the customs website and fill out the forms below.
    • Form 2780 "Monthly Tax Filing/Relief Filing for Alcopops."
    • Form 2781 "Attachment to Monthly Tax Return/Relief Return for Alcopops".
  • If you are also applying for tax relief for the alcohol contained in the alcopops, you will also need the following forms:
    • Form 1272 "Monthly Tax Filing/Relief Filing for Alcohol Products"
    • Form 1278 "Attachment to Monthly Tax Declaration/Relief Declaration for Alcohol Products
  • If you are adding goods to your tax warehouse that someone else had paid tax on, you can claim reimbursement using the "Tax Confirmation" form.
  • Complete the relevant form and, if necessary, the attachments in full and send them by post to your main customs office.
  • The main customs office will check the relief.
  • You will receive a notification with the result of your application.

Please note that if you are transporting goods to other Member States for tax relief, you will need the approval of the relevant main customs office. You will receive this on application in the form of a so-called Zusageschein.

The main customs office responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are resident. If your business is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

Responsible for the content
Federal Ministry of Finance (Division III B 4)

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