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Excise duties
Service Description
Excise duty
In Germany, the customs all excise duties regulated by federal excise duties .
Common, basic regulations exist for the different types of excise duty at EU level at EU level (in particular the Excise Duty System Directive).
Legal basis
- Alcohol Tax Act (AlkStG)
- Alcohol Tax Ordinance (AlkStV)
- Alcopop Tax Act (AlkopopStG)
- Alcopop Tax Ordinance (AlkopopStV)
- Beer Tax Act (BierStG)
- Beer Tax Ordinance (BierStV)
- Energy Tax Act (EnergieStG)
- Energy Tax Ordinance (EnergieStV)
- Coffee Tax Act (KaffeeStG)
- Coffee Tax Ordinance (KaffeeStV)
- Sparkling Wine and Intermediate Products Tax Act (SchaumwZwStG)
- Sparkling Wine and Intermediate Products Tax Ordinance (SchaumwZwStV)
- Electricity Tax Act (StromStG)
- Electricity Tax Ordinance (StromStV)
- Tobacco Tax Act (TabStG)
- Tobacco Tax Ordinance (TabStV)
- EU Excise Duty System Directive
Further Information
Further information on the national regulations, the procedure, the individual types of excise duty, the tax rates and EMCS, the computerized movement and control system for excisable goods, can be found on the national portal .
Author
Forwarding service: Deep link to the original portal
The text was automatically translated based on the German content.
- Excise duties: Information on the general rules, rates and exemptions, excise duty registration and payment, excise duty refund
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance
Professionally released on
10.01.2023
Source: Zuständigkeitsfinder Thüringen (Linie6Plus)
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