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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.

		    


                					    

						    

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							    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.
								    
What documents do I need?
    
    
  • Declaration of purchase        
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