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Apply for tax reduction for shore power supply for watercraft Steuern und Abgaben

For commercial vessels moored in the port, you can apply for a tax reduction if you use shore power while moored.

  • Basic information

    If you use shore power for your watercraft while they are in port, a reduced electricity tax rate applies in many cases. This reduction is only possible for commercially used watercraft. For privately used vessels, you must pay the standard tax rate.

    You can only claim the tax reduction if you have a permit from the main customs office responsible. You must submit an application for this.

    The electricity tax is calculated on the basis of the unit megawatt hours (MWh). The standard tax rate is EUR 20.50 per megawatt hour. In the case of a tax reduction due to shore power supply for watercraft moored in port, the tax is reduced by EUR 20.00. You then only pay EUR 0.50 per megawatt hour.

    Requirements

    • You use the watercraft commercially and apply for tax relief for a period in port (dockyard periods are excluded, as is stationary use as a residential vessel, hotel ship or similar, as well as the propulsion of work machines that are permanently mounted on a floating work device equipped with its own propulsion).
    • The electricity is delivered directly to your berth in the harbor.
    • You keep proper commercial accounts and prepare annual financial statements in good time and there are no concerns about their tax reliability.
    • As the tax reduction is state aid, you must comply with the requirements of state aid law.

  • Procedure

    Please submit the application in writing to the responsible main customs office:

    • Go to the German customs website and call up the form "Antrag auf Erteilung/Änderung einer Erlaubnis zur steuerbegünstigten Entnahme von Strom landeitigen Stromversorgung von Wasserfahrzeugen" (Form 1457) from there. You can complete the form directly on your computer.
    • Print out the completed form and, if necessary, attach the required documents.
    • Sign the completed form and submit it to your local main customs office. The main customs office will check your application.
    • You will receive a notification with the individual permit or a rejection.
    • If permission is granted, you will be issued with a permit showing that you are entitled to purchase electricity at the reduced tax rate.

    The main customs office in whose district you operate your business or, if you do not operate a business, in whose district you live, is responsible.

    For companies that are operated from a location outside the German tax territory or for persons not resident in the German tax territory, the main customs office in whose district you first appear for tax purposes is responsible.

  • Necessary Documents
    • Declaration of purchase

  • Competent Department

  • Forms

  • Fees / Costs

    gebührenfrei

  • Deadlines & processing time

    What deadlines must be paid attention to?

    There are no deadlines.

    How long does it take to process

    Processing usually takes between 1 week and 6 months.

  • Legal Bases

  • More Information

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This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.

The official information in German is complete and correct. 18.07.2025

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