Apply for tax reduction for shore power supply of watercraft Unfortunately this specification of service has not yet been completely translated.
For commercial watercraft moored in port, you can apply for a tax reduction if you use shore power while moored.
If you use shore power for your watercraft while in port, a reduced electricity tax rate applies in many cases. This reduction is only possible for commercially used watercraft. For privately used vehicles, you must pay the standard tax rate.
You can only claim the tax reduction if you have a permit from the relevant main customs office. You must submit an application for this.
The electricity tax is assessed on the basis of the unit megawatt hours (MWh). The standard tax rate is EUR 20.50 per megawatt hour. In the case of a tax reduction due to the supply of shore-side electricity to watercraft in port, the tax is reduced by EUR 20.00. You then only pay EUR 0.50 per megawatt hour.
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
Antrag auf Erteilung/Änderung einer Erlaubnis zur steuerbegünstigten Entnahme von Strom landseitigen Stromversorgung von Wasserfahrzeugen (Formular 1457)
Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
- You use the vessel commercially and apply for tax relief for a period spent in port (periods spent in a shipyard are excluded, as is stationary use as a residential vessel, hotel ship or similar, as well as the propulsion of working machines that are permanently mounted on a floating working device equipped with its own propulsion).
- The electricity is delivered directly to your berth in the port.
- You keep proper commercial accounts and prepare annual financial statements in good time, and there are no doubts about their tax reliability.
- As the tax reduction constitutes state aid, you must comply with the requirements of state aid law.
§ 9 (4) Nr. 2 und § 9 (3) Stromsteuergesetz (StromStG)
§§ 8, 9, 10 Durchführung des Stromsteuergesetzes (StromStV)
Weiterführende Informationen zu Steuerermäßigungen in der Stromsteuer auf der Internetseite der Zollverwaltung
Weiterführende Informationen zu beihilferechtlichen Vorgaben auf der Internetseite der Zollverwaltung
Please submit the application in writing to the responsible main customs office:
- Go to the German Customs website and from there call up the form "Antrag auf Erteilung/Änderung einer Erlaubnis zur steuerbegünstigten Entnahme von Strom landseitigen Stromversorgung von Wasserfahrzeugen" (Form 1457). You can fill out the form directly on your computer.
- Print the completed form and attach any required documentation.
- Sign the completed form and submit it to your local main customs office. The main customs office will examine your application.
- You will receive a decision with an individual permit or a refusal.
- In the case of a permit, you will be issued a permit showing that you are entitled to purchase electricity at the reduced tax rate.
The responsible authority is the main customs office from whose district you operate your business or, if you do not operate a business, in whose district you live.
For companies that are operated from a location outside the German tax territory or for persons without a residence in the German tax territory, the main customs office in whose district you first appear for tax purposes is locally responsible.
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