Alcohol products can be used tax-free in a number of legally regulated cases if they have been denatured beforehand.

During denaturing, certain denaturants are added to the alcohol products to make them unusable for drinking and consumption purposes.

A distinction is made between

• "complete denaturation" and
• "denaturing".

Alcohol tax law regulates the cases in which ″complete denaturing″ or ″denaturing″ occurs.

Alcohol can be completely denatured with the following denaturants:

• per 100 liters of pure alcohol:
  • 1 liter of isopropyl alcohol (IPA)
  • 1 liter of methyl ethyl ketone (MEK)
  • 1 gram of denatonium benzoate

All other denaturants used in the denaturing process only lead to denaturation.

Certain approved denaturants must be used for (incomplete) denaturation. Depending on the intended use of the alcohol used, different denaturants are permitted.

If the approved denaturants are unsuitable in individual cases, the competent main customs office can approve other denaturants on application. To do so, you must submit an informal application to the competent main customs office for the use of a special denaturant. You must justify why the generally approved agents are unsuitable for your purposes.

Denaturants that are generally approved in other EU member states are generally approved by the main customs offices as special denaturants. The denaturants generally approved in other member states are published on the website of the customs administration (www.zoll.de). The main customs office can request samples from you free of charge for testing purposes in order to process your application.

In the list below you will find the generally authorized denaturants for the different uses. All denaturants that are not included in the list are special denaturants for which you require an authorization from your main customs office.

List of generally approved denaturants (the quantities refer to 100 liters of pure alcohol):

1. For the manufacture of goods that are neither medicinal nor foodstuffs, as well as for heating or cleaning purposes or other purposes that do not serve the manufacture of goods:
   • 1.0 liter of methyl ethyl ketone (MEK), consisting of 95 to 96 percent MEK by mass, 2.5 to 3 percent methyl isopropyl ketone by mass and 1.5 to 2 percent ethyl isoamyl ketone (5methyl-3-heptanone) by mass.
   • 6.0 kilograms of shellac
   • 2.0 liters of toluene
   • 2.0 liters of cyclohexane
2. For the production of cosmetic products or products to improve odor:
   • 0.5 kilogram phthalic acid diethyl ester
   • 0.5 kilogram of thymol
   • 5.0 kilograms of isopropanol and 78.0 grams of tertiary butanol
   • 0.8 grams of denatonium benzoate and 78.0 grams of tertiary butanol
3. For the production of scientific preparations for teaching purposes, for chemical tests of all kinds, for the preparation of chemicals and reagents for own laboratory use, for the production, storage and sterilization of medical suture material and for the production of sealing wax:
   • 1.0 liter petroleum ether
4. For the production of emulsions and similar preparations for photographic purposes, collotype and light printing processes and for the production of dressing materials with the exception of collodion:
   • 5.0 liters ethyl ether
5. For the production of fuels:
   • 2.0 liters of fuel
6. For the production of ethyl tertiary butyl ether (ETBE):
   • 0.085 liter ETBE
7. For the production or dilution of printing inks:
   • 2 liters ethyl acetate and 0.1 liter isopropyl acetate or 0.1 liter n-propanol