Pay alcohol tax

Service Description

Alcohol tax is an excise duty levied on alcohol and goods containing alcohol. These include, among others

  • Ethyl alcohol,
  • distillates and spirits, for example whisky or gin,
  • liqueurs or also
  • alcoholic goods, for example schnapps pralines with a high alcohol content or rock sugar in rum.

In Germany, alcohol may generally only be produced in distilleries that are sealed by the customs authorities (sealed distilleries). To determine the tax to be paid, the amount of alcohol produced is measured.

The tax is incurred as soon as the alcohol is released for consumption. As a rule, this takes place after production by means of a so-called alcohol withdrawal or - if the alcohol is stored in a tax warehouse after production under tax suspension - by removal from the tax warehouse. An alcohol tax warehouse is a location approved by the main customs office where alcohol products may be produced, processed, treated, stored, received or dispatched. In addition, the tax arises, among other things, when alcohol is imported into Germany from another country.

The amount of tax is based on the quantity of alcohol contained in the alcohol product. The standard tax rate for 100 liters of pure alcohol is EUR 1,303.

In some cases, reduced tax rates are possible, for example in the case of so-called settlement distillation or for small independent distilleries that produce a maximum of 400 liters of pure alcohol per calendar year. Tax exemptions are possible, for example, for commercial use in the production of medicinal products or foodstuffs with a low alcohol content, provided that the relevant legal requirements are met.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Generalzolldirektion (GZD), Zentrale Auskunft Zoll

Telephone
+49 228 303-26020
Remark: For private individuals
Telephone
+49 228 303-26030
Remark: For companies
Telephone
+49 228 303-26040
Remark: Requests in English
Fax
+49 228 303-97924
E-Mail
Contact us
Remark: For private individuals
E-Mail
Contact us
Remark: For companies
E-Mail
Contact us
Remark: Requests in English
Opening times

Call times:

Monday 08:00 - 17:00

Tuesday 08:00 - 17:00

Wednesday 08:00 - 17:00

Thursday 08:00 - 17:00

Friday 08:00 - 17:00