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Pay alcopops tax

  • Steuern und Abgaben

If you produce or import alcopops, you must pay alcopop tax and additional alcohol tax under certain conditions.

  • Basic information

    The alcopop tax is an excise tax levied on sweetened alcoholic beverages. Alcopops are mixed beverages, in liquid or frozen form, that are essentially made from two main components:

    Component:

    • Beverages with an alcohol content of up to 1.2 percent by volume (including, for example, lemonade, cola, or water) or
    • fermented beverages with an alcohol content of more than 1.2 percent by volume (such as beer, mead, fruit wine, or grape wine), or
    • a mixture of these components (for example, lemonade mixed with beer)

    Component:

    • Alcohol or alcoholic products as defined by the Alcohol Tax Act (for example, whiskey, gin, liqueurs, and other spirits)

    Such alcoholic mixed beverages are subject to the Alcopop Tax Act if they:

    • have an alcohol content of more than 1.2 percent by volume but less than 10 percent by volume and
    • are mixed and ready to drink, packaged in sealed containers ready for sale (Prepared mixed beverage components offered in a single package are also considered ready to drink. Containers are considered ready for sale if their packaging is designed for commercial distribution and direct sale to the end consumer.)
    • are subject to alcohol tax as alcoholic products.

    The alcopop tax generally becomes due as soon as the products enter the economic cycle within the German tax territory. This is usually the case when the alcopops are removed from a tax warehouse without any subsequent suspension of tax. When removed from a tax warehouse for alcoholic beverages and alcopops (combined warehouse), the alcohol tax becomes due at the same time.

    The tax also becomes due if the alcopops are consumed within the tax warehouse. A tax warehouse is a location authorized by the main customs office where alcopops may be manufactured, processed, stored, received, or shipped.

    In addition, the tax becomes due, among other things, when alcohol is imported from a third country. A third country is a country outside the European Union.

    The amount of the tax is calculated based on the alcohol content of the alcopop. It amounts to 5,550 EUR per 100 liters of pure alcohol.

    Requirements

    You must pay the alcopop tax if the tax liability has arisen and you are a taxpayer as defined by law. This may be the case in various situations, particularly if:

    • you own a tax warehouse from which the alcopops were removed, or if they were consumed there,
    • you are a “registered consignee” and accept alcopops into your business following their transport, which were transported under tax suspension, or
    • you were involved in the production of alcopops without a permit.
    • Costs (fees, expenses, etc.)
    • None (late payment penalties apply for late payment)

  • Procedure

    If the tax is incurred as a result of the removal of the alcopops from the tax warehouse or their consumption within the tax warehouse, the tax warehouse keeper must file a tax return and calculate the tax himself. The “registered consignee” is responsible for filing the tax return if the alcopops must be taxed upon arrival at the consignee’s premises following transport under tax suspension.

    You can file the tax return by mail or online.

    Filing by mail:

    • Go to the Customs Administration’s website or the Federal Finance Administration’s Form Management System (FMS) and download the appropriate forms. You can fill out the forms on your computer.
    • If the alcohol contained in the alcopops is also subject to tax, you will need additional forms.
    • Fill out the forms and mail them to your main customs office.
    • The main customs office will review your tax return.
    • If any discrepancies are found during the review, you will have until the due date for the taxes to correct any errors or complete any missing information. If the tax liability is already due or if you do not correct the information, the main customs office will assess the taxes via a tax assessment notice and notify you accordingly.
    • If the review does not result in any objections, the amount due will normally be collected from your account via direct debit. In such cases, you do not need to take any further action.
    • If the alcopop tax arose in connection with irregularities or a violation of a prohibition, you must also calculate it yourself and submit a written tax return.

    Online Filing:

    • Access the online filing form on the Customs Portal. It will guide you step by step through the required information, which you can enter electronically.
    • Upload the required documents as files and submit the application.
    • The Main Customs Office will review your information and documents.
    • If any discrepancies are found during the review, you will have until the due date of the duties to correct any incorrect information or complete any missing details. If the claim is already due or if you do not correct the information, the Main Customs Office will assess the duties with
    • a tax assessment notice and will notify you accordingly.
    • If the review does not result in any objections, the amount of duties due will normally be collected from your account via direct debit. In such cases, you do not need to take any further action.
    • If the alcopop tax arose in connection with irregularities or a violation of a prohibition, you must also calculate it yourself and submit a written tax return.

    If you import alcopops from a third country, you must submit the tax return as part of the customs declaration.

    The Bremen Main Customs Office is responsible for this matter.

    More information

    Appeal

    • Objection
    • Detailed information on how to file an objection can be found in your tax assessment notice.
    • Lawsuit before the Tax Court 

  • Necessary Documents
    • Monthly Tax Return/Exemption Application for Alkopops (Form 2780)
    • Appendix to the Monthly Tax Return/Refund Application for Alkopops (Form 2781)
    • Even if the alcohol contained in alcopops is subject to tax, in addition:
      • Monthly Tax Return/Discharge Declaration for Alcoholic Products (Alcohol and/or Alcohol-Containing Goods) (Form 1272)
      • Attachment to the Monthly Tax Return/Credit Return for Alcoholic Products (Alcohol and/or Alcohol-Containing Goods) (Form 1278)
    • For tax calculation and filing when the alcopop tax arose in connection with irregularities or a violation of a prohibition:
      • Form 2783: Tax Return for Alkopops in Individual Cases
      • if the alcohol contained in the beverage is also subject to tax: Form 1276 Tax Return for Alcoholic Products (Alcohol and Alcohol-Containing Goods) on a Case-by-Case Basis

  • Forms

  • Fees / Costs

    gebührenfrei
    In the event of late payment: late payment fees.

  • Deadlines & processing time

    What deadlines must be paid attention to?

    Filing the tax return:

    For goods removed from a tax warehouse: by the 10th day of the month following the month in which the tax became due.

    If the tax is due as a result of irregularities or a prohibition that was disregarded: immediately.
    Payment of the tax:

    For goods removed from a tax warehouse: by the 5th day of the second month following the month in which the tax becomes due
    if the tax becomes due because a prohibition was violated: immediately.

    How long does it take to process

    1 day bis 5 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. 30.06.2026

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