pay alcohol tax Unfortunately this specification of service has not yet been completely translated.
If you produce or import alcohol or goods containing alcohol, you must pay alcohol tax under certain conditions.
Alcohol tax is an excise tax levied on alcohol and alcohol-containing goods. These include
- Ethyl alcohol,
- distillates and spirits, for example whisky or gin,
- liqueurs or also
- goods containing alcohol, for example schnapps chocolates with a high alcohol content or rock candy in rum.
As a rule, alcohol may only be produced in Germany in distilleries that are sealed by customs (sealed distilleries). To determine the tax payable, the amount of alcohol produced is measured.
The tax arises as soon as the alcohol is released for consumption. As a rule, this takes place after extraction by means of a so-called alcohol removal or - if the alcohol is stored in a tax warehouse under tax suspension after extraction - by removal from the tax warehouse. An alcohol tax warehouse is a place approved by the main customs office where alcohol products may be produced, processed, stored, received or dispatched. In addition, the tax arises, among other things, when alcohol is imported into Germany from another country.
The amount of the tax is based on the quantity of alcohol contained in the alcohol product. The standard tax rate is EUR 1,303.00 for 100 litres of pure alcohol.
In some cases, reduced tax rates are possible, for example in the case of so-called severance distilling or for small independent breech distilleries that produce a maximum of 400 litres of pure alcohol per calendar year. Tax exemptions are possible, inter alia, in the case of commercial use for the production of medicinal products or foodstuffs with a low alcohol content, provided that the relevant legal requirements are met.
Online procedure: no
Written form required: yes
Personal appearance required: no
Unfortunately, due to special printing requirements, the SAD form sets (Form 0737) cannot be provided as electronic forms.
Monatliche Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 1272)
Anlage zur monatlichen Steueranmeldung/Entlastungsanmeldung für Alkoholerzeugnisse (Formular 1278)
Steueranmeldung für Alkoholerzeugnisse (Alkohol und alkoholhaltige Waren) im Einzelfall (Formular 1276)
Anmeldung der Angaben über Verbrauchsteuern (Formular 0467)
You must pay alcohol tax if the tax has arisen and you are a tax debtor within the meaning of the law. This can be the case in various constellations, in particular if
- You are the owner of a tax warehouse with a bonded distillery in which alcohol is produced,
- you are the owner of a tax warehouse from which the alcohol products have been removed or in which the alcohol products have been consumed,
- you are a "registered consignee" and take the alcohol products into your establishment following their movement under suspension of excise duty, or
- you have been involved in the manufacture of alcohol products without the necessary authorisation.
§§ 1 und 2 Alkoholsteuergesertz (AlkStG)
§§ 17 bis 19, 22, 24 bis 26 Alkoholsteuergesetz (AlkStG)
§§ 44, 46, 48, 50 bis 51, 56 bis 59 Alkoholsteuerverordnung (AlkStV)
Informationen zur Alkoholsteuer auf der Internetseite der Zollverwaltung
Abruf von Formularen im Formular-Management-System (FMS) der Bundesfinanzverwaltung
Informationen zum Einheitspapier (Formular 0737) auf der Internetseite der Zollverwaltung
How you declare the alcohol tax depends on the way in which the tax arises:
The total quantity of alcohol produced in a breech distillery is officially determined and cleared in a process known as alcohol clearance. If you have the quantity of alcohol removed cleared for free circulation, the clearance officer issues a tax assessment.
If you otherwise remove alcohol products from a tax warehouse, consume them in the warehouse, or receive alcohol products into your business as a "registered consignee" following their movement under tax suspension, you must calculate the tax yourself and file a written tax return:
Download the following form from the Customs Administration website or the Federal Tax Administration's Form Management System (FMS):
- "Monthly Tax Return/Relief Declaration for Alcohol Products" (Form 1272).
- "Attachment to Monthly Tax Declaration/Relief Declaration for Alcohol Products" (Form 1278).
Fill out the forms completely and mail them to your main customs office.
The main customs office will review your tax return.
If any discrepancies are discovered during the check, you will be given the opportunity to correct incorrect information or supplement incomplete information up to the due date of the levies; if the claim is already due or if you do not correct the information, the Main Customs Office will assess the levies with a tax assessment notice and inform you of this.
If the check does not lead to any objections, the amount of duty due is normally collected from your account by direct debit - in these cases you do not need to take any further action.
If the alcohol tax has arisen in connection with irregularities or a disregarded prohibition, you must also calculate it yourself and submit a written tax return:
- Use the "Individual Alcohol Products Tax Return" form (Form 1276) to do this.
- The other procedural steps are the same as for the monthly declaration.
If you import alcohol products from a third country, you submit the tax declaration as part of the customs declaration. To do this, you declare the excise duty details in the customs declaration ("Single Administrative Document", form 0737), if necessary also using a "Declaration of Excise Duty Details" (form 0467).
The competent customs office is the main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence. If your business is operated from a location outside Germany or if you do not have a 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
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