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Pay beer tax

If you produce or import beer or mixed beer drinks, you must pay beer tax.

Beer tax is an excise tax levied on beer and mixed beer beverages. It is a special feature among excise taxes regulated by federal law: The customs administration, i.e. a federal administration, levies the beer tax, while the revenue is due to the federal states.

The tax arises as soon as the beer is taken from a so-called tax warehouse. A tax warehouse is a place approved by the main customs office where products may be produced, handled, processed, stored, received or shipped. In addition, the tax arises, among other things, when you import beer from a third country.


You must pay beer tax if the tax has arisen and you are a tax debtor in the sense of the law. This can be the case in various constellations, for example, if

  • You are the owner of a tax warehouse from which the products were taken or in which they were consumed,
  • you are a "registered consignee" and take the products into your business after they have been transported under duty suspension, or
  • you were involved in a production without the required permission.

In order for smaller breweries to qualify for reduced rates, they must be legally and economically independent of other breweries and their total annual production must be less than 200,000 hectoliters.