Pay alcohol tax on severance burning Unfortunately this specification of service has not yet been completely translated.
If you produce alcohol in so-called severance distilleries, you have to pay alcohol tax.
As a rule, alcohol may only be produced in Germany in distilleries that are sealed by customs (sealed distilleries). For the determination of the tax to be paid, it is measured how much alcohol is produced. An exception to this principle are so-called compensation distilleries. Compensation distilleries are not sealed and the alcohol tax is estimated at a flat rate according to the type and quantity of raw materials processed.
In order to be allowed to produce alcohol in a severance distillery approved by the main customs office during a certain period, you need a distilling licence. The distillery declaration with which you apply for the permit also serves as a tax declaration for the alcohol tax.
The calculation of the tax amount is based on so-called yield rates, which are specified in a raw materials list. The yield rate indicates the amount of alcohol that can be obtained from 100 kilograms or 100 litres of the raw material used. A reduced tax rate of currently EUR 1,022 per 100 litres of pure alcohol applies to compensation distilling, but only within fixed quotas.
- You process 100 kilograms of apples. The rate of yield for apples is 3.6, so you have to pay tax on a flat rate of 3.6 liters of alcohol. The reduced alcohol tax is 3.6 litres x EUR 1,022/100 litres = EUR 36.79.
Even if you do not operate the distillery yourself but, for example, have your self-produced fruit distilled in a severance distillery (substance owner's distillery), you must file a severance declaration and, if applicable, pay alcohol tax.
The alcohol enters tax-free circulation when it is produced. This means that it can be traded within Germany without tax restrictions.
You can produce alcohol on behalf of third parties from its raw materials in your severance distillery (contract distilling).
Special rules apply if you wish to make use of simplified contract distilling. In this procedure, which is subject to approval, it is possible for you to obtain alcohol "on commission" from the quota of a distillery other than your own, without having to transport the raw materials to the other distillery. You therefore obtain the alcohol in this case in your own distillery.
Online procedure: no
Written form required: yes
Personal appearance required: no
Abfindungsanmeldung des Abfindungsbrenners für mehlige Stoffe (Formular 1219)
Abfindungsanmeldung des Abfindungsbrenners für nicht mehlige Stoffe (Formular 1220)
Abfindungsanmeldung des Stoffbesitzers (Formular 1221)
Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
The reduced rate of taxation on the distillation of the proceeds shall apply only if
- the tie distillery is licensed and fulfils the necessary conditions,
- you have indicated that the alcohol is to be taxed...
you produce alcohol within certain quotas:
- in the case of severance distilleries, 300 litres of pure alcohol per calendar year.
- As a substance owner, you may not produce more than 50 litres of pure alcohol per calendar year.
§ 18 Absatz 5 Alkoholsteuergesetz (AlkStG)
§ 23, 25 bis 27 Alkoholsteuerverordnung (AlkStV)
Merkblatt der Zollverwaltung für Abfindungsbrenner und Stoffbesitzer
Informationen zum Abfindungsbrennen auf der Internetseite der Zollverwaltung
Rohstoffliste der Zollverwaltung für das Abfindungs- und Stoffbesitzerbrennen
You must submit your alcohol tax return in writing:
Download the form that is right for you from the Customs website:
- "Severance distiller's declaration for mealy substances" (Form 1219).
- "Declaration of the discharge of the discharge distiller for non-floury substances" (Form 1220)
- "Disposal declaration of the substance owner" (form 1221)
Follow the instructions for completing the severance declaration and the instructions in the leaflet for severance distillers and substance owners (Form 1222).
Complete the form in full and send it by post to the main customs office in Stuttgart.
The main customs office in Stuttgart will check your severance declaration.
If the Main Customs Office in Stuttgart can issue you with a burning permit, you will receive a tax assessment together with the permit.
Along with the tax assessment, you will receive a pre-filled remittance slip that you can use to pay the tax.
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