Apply for refund, remission or reimbursement of tax on sparkling wine and intermediate products
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Steuern und Abgaben
Procedure
You must apply for tax relief in writing to the relevant main customs office. The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you have your residence is responsible. 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.
If you include the sparkling wine or intermediate products in your tax warehouse that you have taxed yourself, apply for remission or reimbursement of the tax as part of your monthly tax return. In it, fill out the relief application and the attachments listed there.
- Download the form "Monthly tax declaration/discharge declaration" for sparkling wine (form 2401 as well as the attachment form 2402) or for intermediate products (form 2451 as well as the attachment form 2452) via the website of the customs administration.
- Enter the transactions eligible for discharge in it and complete the attachments in full.
- Send the discharge declaration by mail 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 sparkling wine or intermediate products to your tax warehouse that someone else had taxed and they want to receive a tax refund, also attach a taxation confirmation to your monthly tax declaration/discharge declaration (Forms 2401 with Attachment 2402 or 2451 with Attachment 2452):
- Download the "Confirmation of Taxation" form (Form 2735) from the Customs Administration website.
- Fill out the forms completely, attach the taxation confirmation and send it by mail to your local main customs office.
- The main customs office will check the information and send you a notice.
If you wish to claim tax relief for taxed sparkling wine or intermediate products 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 Customs Administration.
- Complete the form and the attachment in full and send them by mail to your local main customs office.
- The main customs office will check the information. You will receive a notice, with the result of your declaration.
- You can then apply for the corresponding tax relief using the following forms:
- Download the "Monthly Tax Declaration/Relief Declaration" forms for sparkling wine (Form 2401 and Annex Forms 2402 and 2403) or for intermediate products (Form 2451 and Annex Forms 2452 and 2403) from the Customs Administration website. Select the second alternative "Application for relief from sparkling wine tax (relief declaration)" in each of the forms 2401 as well as 2451.
- If you had not taxed the sparkling wine or intermediate products yourself, also enclose a taxation confirmation with your application:
- Download the form "Confirmation of taxation" (form 2735) via the website of the Customs Administration.
- Fill out the forms completely, attach the taxation confirmation (if necessary) and the other required documents and send them, by mail to your local main customs office.
- The main customs office will check the information and send you a notice.
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.
