You are here:

Apply for tax reduction for shore power supply for watercraft


Procedure

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

  • Go to the German Customs website and from there call up the form "Antrag auf Erteilung/Änderung einer Erlaubnis zur steuerbegünstigten Entnahme von Strom landseitigen Stromversorgung von Wasserfahrzeugen" (Form 1457). You can fill out the form directly on your computer.
  • Print the completed form and attach any required documentation.
  • Sign the completed form and submit it to your local main customs office. The main customs office will examine your application.
  • You will receive notification with the individual permit or a refusal.
  • In the case of a permit, you will be issued a permit showing that you are entitled to purchase electricity at the reduced tax rate.

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

For companies that are operated from a location outside the German tax territory or for persons without a residence in the German tax territory, the main customs office in whose district you first appear for tax purposes is locally responsible.

Legal bases