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Apply for refund, remission or reimbursement of beer tax


Procedure

You must apply for tax relief in writing:
If you had taxed the beer yourself, apply for remission or refund of the tax as part of your monthly tax filing.

  • Download the Monthly Tax Filing/Relief for Beer form (Form 2074) from the Customs General website.
  • Record the transactions eligible for relief on it and complete the attachments in full.
  • Send the discharge declaration by mail to your local main customs office.
  • The main customs office checks the discharge. You will receive a notice 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 form "Confirmation of taxation" (form 2735) from the website of the General Directorate of Customs.
  • Complete the form and attachments in full and mail them to your local main customs office.
  • The main customs office will check the information. You will receive a notice confirming the taxation already paid.

If you wish to claim tax relief for taxed beer transported to other Member States on a more than occasional basis, notify your local main customs office in advance.

  • Download the forms
    • "Notification for claiming tax relief on the movement of excise goods in free circulation to other Member States" (form 2756) and
    • "Assortment list - annex to form 2756" (form 2757)

via the website of the General Directorate of Customs.

  • Complete the form and the annex - list of the type of beer and its original wort content by degree Plato - and send them by mail 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 responsible is the one from whose district you operate your business or, if you do not operate a business, the one in whose district you are domiciled. If your business is operated from a location outside of Germany or if you do not have a residence in Germany, the main customs office in whose district you first appear for tax purposes is locally responsible.

Legal bases