Permission to operate a severance distillery obtained

If you want to operate a so-called severance distillery, you need a permit to do so.

Description

Prerequisites

For permission to operate a severance distillery:

  • You are fiscally responsible.
  • To the extent you are required to do so, you keep proper records and prepare timely financial statements.
  • You have an economic need. Typically, you must have a farm that is economically self-sufficient and has at least 3 acres, or at least 1.5 acres if you grow grapes or fruit intensively.
  • The firing room must be such that opportunities for tampering are eliminated to the greatest extent possible.
  • They use only permitted equipment.
  • The distillery is economically independent.
  • If there is evidence that the tax is at risk, you may be required to provide security.

Procedure

You must apply for permission to operate a cask distillery in writing:

  • Download the form "Application for Permission to Operate a Severance Distillery with Declaration of Operations" (Form 1248) from the Customs Administration website.
  • Complete the form in full, assemble any required documents or other forms, and mail them to your main customs office.
  • The main customs office will review your application. Whether the information provided in the application corresponds to the actual operating conditions, the main customs office usually checks on site before issuing the permit.
  • You will receive notification with the permit or a refusal.

Apply for a permit online:

  • You may also complete and submit the form and to apply for a permit to operate a Severance Distillery and other forms, if applicable, online.
  • Access the online application on the Customs Administration's Citizen and Business Customer Portal on the Internet. This will guide you step-by-step through the required information, which you can enter electronically.
  • Upload the required documents as a file and submit the application.
  • The main customs office will check your details and documents.
  • You will receive notification with permission or a refusal.

Deadlines

You must submit your application for a permit to operate a Severance Distillery in a timely manner prior to the initial startup of your Severance Distillery.

Processing time

The processing time depends on the specific circumstances of each individual case, in particular on the result of the examination of the actual operating conditions. Since the time spans vary greatly here, no uniform processing time can be specified.

Required documents

  • Required Documents

    For the "Permit for the operation of a Severance Distillery" additionally 2-fold in each case:

    • Site plans of the premises of the cask distillery with indication of the addresses as well as with the functions of the rooms, areas and facilities, in particular
      • floor plan and elevation of the distillation room
      • List of the agricultural areas cultivated by the enterprise with indication of the location book number, size and kind of the use
      • current assessment or contribution notice from the agricultural old-age insurance fund or the agricultural employers' liability insurance association and written lease agreements or land register excerpts
    • Drawing and description of the burning equipment and all components used
    • List of premises and equipment (Forms 1204, 1205)

    In individual cases, your main customs office may request additional documents or waive certain requirements.

Forms

  • Form, Bavaria-wide: "Antrag auf Erteilung einer Erlaubnis zum Betrieb einer Abfindungsbrennerei mit Betriebserklärung" (Formular 1248)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: "Verzeichnis der Räume und der Betriebseinrichtung (Titel)" (Formular 1204)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: "Verzeichnis der Räume und der Betriebseinrichtung (Einlage)" (Formular 1205)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

Fees

  • For permission

Remedy

  • Appeal. Detailed information on how to file an appeal can be found in your notice of the requested permit.
  • Action before the fiscal court

Status:30.07.2023

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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