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Apply for tax reduction for shore power supply for watercraft

  • Steuern und Abgaben

For commercial watercraft that are moored in the harbor and use shore power while docked, you can apply for a tax reduction. You can obtain the necessary permit from your local main customs office.

  • Basic information

    If you use shore power for your watercraft while they are docked, a reduced electricity tax rate applies in many cases.

    You are eligible for the electricity tax reduction if you

    • use the vessel for commercial purposes and
    • hold the appropriate permit from the locally competent main customs office.

    For companies operated from a location outside the German tax jurisdiction, or for individuals not resident in the German tax jurisdiction, the main customs office in whose district you first become subject to taxation is responsible.

    The electricity tax is calculated based on megawatt-hours (MWh). The standard tax rate is 20.50 EUR per megawatt-hour. If a tax reduction applies due to shore power supply for watercraft moored in a port, the tax is reduced by 20.00 EUR. It then amounts to only 0.50 EUR per megawatt-hour.

    Requirements

    • You operate a commercial shipping business and use shore power for your vessels
    • You comply with the government requirements for the tax reduction.
    • You maintain a record book.
    • You keep records of the amounts of electricity drawn during the calendar year that qualify for the tax break.
    • You document the tax-exempt purposes in a manner verifiable by an independent third party.
    • You must notify the authorities if there are any changes to the circumstances you have reported.

  • Procedure

    You can submit your application for a tax reduction for shore power in writing or online to the local main customs office with jurisdiction.

    Written Application

    • Go to the German Customs website and download the form titled “Application for the Issuance/Amendment of a Permit for the Tax-Privileged Use of Shore Power for Watercraft” (Form 1457). You can fill out the form directly on your computer.
    • Print out the completed form and attach the required documents, if applicable.
    • Sign the completed form and submit it to your local Main Customs Office. The Main Customs Office will review your application.
    • You will receive a notice granting the individual permit or denying your application.
    • If an individual permit is granted, you will be issued a permit certificate indicating that you are authorized to purchase electricity at the reduced tax rate.

    Online Application

    • Visit the German Customs online service at www.zoll-portal.de
    • To apply for an electricity tax reduction via the customs portal, you must register once. For registration and all applications, you’ll need to verify your identity via ELSTER or the online ID function using your national ID card.
    • Once you are registered, select the form “Energy and Electricity Tax (Additional Applications),” fill it out, and attach any necessary documents.
    • Submit the application. The Main Customs Office will review your application.
    • You will receive a notification that you can access the decision granting the individual permit or a rejection notice via the customs portal.
    • If an individual permit is granted, you will be issued a permit certificate showing that you are authorized to purchase electricity at the reduced tax rate.

    More information

    Appeal

    • Objection
    • Lawsuit before the Tax Court
    • An objection to the decision of the Main Customs Office may be filed within one month, and, if necessary, legal action may also be brought before the Tax Court in subsequent proceedings. For details, please contact the Main Customs Office with jurisdiction over your case or your legal counsel. 

  • Necessary Documents
    • Operating Instructions
    • Form 1139, “State Aid,” if applicable
    • An extract from the Commercial, Cooperative, or Association Registry in which your company is registered
    • if applicable, a statement regarding the appointment of a representative

  • Online Services

  • 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

    1 day bis 182 days

  • Legal Bases

  • More Information

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. 28.07.2026

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