Pay alcohol tax on severance burning

If you produce alcohol in so-called severance distilleries, you must pay alcohol tax.

Description

Prerequisites

The reduced rate of taxation for the cask distillery applies only if

  • the cask distillery is licensed and meets the necessary requirements,
  • you have indicated that the alcohol is to be taxed
  • you produce alcohol within certain quotas:
    • 300 liters of pure alcohol per calendar year for severance distilleries.

As a substance owner, you may not produce more than 50 liters of pure alcohol per calendar year.

Procedure

You must file your alcohol tax return online or in writing by mail:

Online filing

  • Log in to the Customs Administration's Citizen and Business Customer Portal.
  • The following online applications are available there:
    • Severance declaration of severance distilling (mealy substances).
    • Registration for the settlement of burning (non-floury materials)
  • The online application will guide you through the next steps.
  • The main customs office in Stuttgart will check your severance payment application.
  • If the main customs office in Stuttgart is able to grant you a burning permit, you will receive a tax assessment together with the permit.
  • Along with the tax notice, you will receive a pre-filled remittance slip that you can use to pay the tax.

Registration by mail:

  • Download the form that suits you via the Customs Administration website:
    • "Severance declaration of the severance burner for farinaceous materials" (Form 1219).
    • "Severance declaration of the severance distiller for non-floury substances" (Form 1220)
    • "Settlement declaration of the owner of the substance" (Form 1221)
  • Follow the completion instructions for the severance declaration and the requirements of the "Instruction Sheet for Severance Distillers and Substance Owners" (Form 1222).
  • Fill out the form completely and send it by mail to the main customs office in Stuttgart.
  • The further steps take place as described for the written online procedure.

Deadlines

Before the intended start of firing

Processing time

3 bis 5 Tage

Required documents

  • Required Documents

    • Application for severance pay registration

Fees

  • In principle, there are no costs for you.
    Late payment surcharges are possible in case of late payment.

Remedy

  • Appeal.
    Detailed information on how to file an appeal can be found in your tax assessment.
  • Action before the Tax 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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