Pay alcohol tax on severance burning

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


Alcohol may generally only be produced in Germany in distilleries that are sealed by customs (sealed distilleries). The amount of alcohol produced is measured to determine the tax payable. An exception to this principle are so-called compensation distilleries. Severance distilleries are not sealed and the alcohol tax is estimated as a lump sum according to the type and quantity of raw materials processed.

In order to be allowed to produce alcohol in a severance distillery approved by the main customs office during a certain period, you need a distilling permit. The distillery declaration, with which you apply for the permit, also serves as a tax declaration for the alcohol tax.

The calculation of the tax amount is based on so-called yield rates, which are specified in a list of raw materials. The yield rate indicates how high the assumed amount of alcohol is that can be obtained from 100 kilograms or 100 liters of the raw material used. A reduced tax rate of currently EUR 1,022 per 100 liters of pure alcohol applies to severance distilling, but only within defined quotas.


  • You process 100 kilograms of apples. The yield rate for apples is 3.6, so you have to pay tax on a flat rate of 3.6 liters of alcohol. The reduced alcohol tax is 3.6 liters x 1,022 EUR /100 liters = 36.79 EUR.

Even if you do not operate the distillery yourself but, for example, have your self-produced fruit distilled in a severance distillery (substance owner's distillery), you must file a severance declaration and pay alcohol tax if applicable.

The alcohol enters tax-free circulation when it is produced. This means that it may be traded within Germany without tax restrictions.

You can produce alcohol in your severance distillery on behalf of third parties from its raw materials (contract distilling).

Special rules apply if you wish to make use of simplified contract distilling. In this procedure, which is subject to approval, it is possible for you to obtain alcohol "on commission" at the expense of the quota of another distillery than your own, without having to transport the raw materials to the other distillery. So in this case you extract the alcohol in your own distillery.


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.


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.


Before the intended start of firing

Processing time

3 bis 5 Tage

Required documents

  • Required Documents

    • Application for severance pay registration


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


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


Responsible for editing:Bundesministerium der Finanzen

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