Apply for refund, remission or reimbursement of beer tax
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Steuern und Abgaben
Procedure
You must apply for tax relief in writing:
If you have paid tax on the beer yourself, apply for a remission or refund of the tax as part of your monthly tax return.
- Download the form "Monthly tax declaration/relief declaration for beer" (form 2074) from the website of the Directorate General of Customs.
- Enter the transactions eligible for relief and complete the attachments in full.
- Send the discharge declaration by post to your local main customs office.
- The main customs office will check the discharge. You will receive a notification with the result of your application.
If you are adding beer to your tax warehouse that someone else had taxed, or if you want to transport taxed beer to other European member states.
- Download the "Taxation confirmation" form (form 2735) from the website of the Directorate General of Customs.
- Complete the form and the attachments in full and send them by post to your local main customs office.
- The main customs office will check the information. You will receive a notification confirming the taxation already paid.
If you wish to claim tax relief for taxed beer transported to other member states on more than an occasional basis, please notify your main customs office in advance.
- Download the forms
- "Notification of claiming tax relief on the movement of excise goods in free circulation to other member states" (form 2756) and
- "Assortment list - attachment to form 2756" (form 2757)
via the website of the Directorate General of Customs.
- Complete the form and the annex - list of the type of beer and its original wort content by degree Plato - in full and send them by post to your local main customs office.
- The main customs office will check the information. You will receive a notification with the result of your declaration.
The main customs office from whose district you operate your company is responsible or, if you do not operate a company, in whose district you have your place of residence. If your company is operated from a location outside Germany or if you do not have a place of residence in Germany, the main customs office in whose district you first appear for tax purposes is responsible.
