Apply for tax relief for alcopops

You can apply for the tax relief by mail or online as part of your monthly tax return.

Apply for relief by mail:

• Go to the Customs website and fill out the required forms.
• If you are also applying for a tax refund for the alcohol contained in the alcopops, you will need additional forms.
• If you receive goods into your tax warehouse that have already been taxed by someone else, you can apply for a refund using the “Tax Payment Confirmation” form (Form 2735).
• Fill out the relevant form and, if necessary, the attachments completely, and send them by mail to your main customs office.
• The main customs office will review the tax relief request.
• You will receive a notice with the outcome of your application.

Apply for a refund online:

• Access the online application 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.
• You will receive a notice informing you whether your application has been approved or denied.
  Please note that for transport to other Member States under tax relief, you need approval from the competent Main Customs Office. This approval is issued upon request in the form of a so-called approval certificate.

The competent Main Customs Office is the one in whose district you operate your business or, if you do not operate a business, in whose district you reside. If your business is operated from a location outside Germany or if you are not a resident of Germany, the local main customs office in whose district you first become subject to taxation is responsible.

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

• Monthly Tax Return/Exemption Application for Alkopops (Form 2780)
• Appendix to the Monthly Tax Return/Refund Application for Alkopops (Form 2781)
• If you are also applying for a tax exemption for the alcohol contained in alcopops, you will need:  
  
  • Monthly Tax Return/Credit Claim for Alcoholic Beverages (Form 1272) with attached Form 1278: Schedule to the Monthly Tax Return/Credit Claim for Alcoholic Beverages
• The following documentation is required both when receiving taxed alcopops into your tax warehouse in Germany and when transporting taxed alcopops to other European Union member states:
  
  • If you have not paid the tax on the goods used yourself: please also submit the tax payment confirmation (Form 2735).
• When transporting taxed alcopops to other European Union member states, the following additional forms must be submitted or supporting documentation provided:
  
  • If you wish to claim a tax relief for taxed alcohol-based beverages transported to other Member States on more than just an occasional basis, you must first notify the competent main customs office using the Notification for Claiming a Tax Exemption for the Transport of Excise Goods in Free Circulation to Other Member States (Form 2756). Enclose the product list—the attachment to Form 2756 (Form 2757)—with this notification.
  • the third copy of the simplified accompanying document, confirmed by the recipient, in accordance with the so-called System Directive
  • the proof of taxation from the other Member State

• Forms Management System (FMS) of the Federal Finance Administration
  

gebührenfrei

What deadlines must be paid attention to?

There are no deadlines.

How long does it take to process

3 days bis 10 days

• § 3 (1) Alkopopsteuergesetz (AlkopopStG)
• §§ 29 bis 30 Alkoholsteuergesetz (AlkStG)
• §§ 63 bis 64 Alkoholsteuerverordnung (AlkStV)

• Informationen zur Steuerentlastung für Alkopops auf der Internetseite der Zollverwaltung