Excise duties: rules, rates and exemptions, registration, payments, refunds

When you set up a business in Germany, you must comply with certain rules and requirements. This section provides information on your rights and obligations, in particular relating to excise duties.

Excise duty

In Germany, the customs authority manages all excise duties regulated by federal law.

Common basic rules apply at EU level to the different types of excise duty (in particular under the Excise Duty Directive).

• Alcohol Duty Act (Alkoholsteuergesetz, AlkStG)
• Alcohol Duty Regulation (Alkoholsteuerverordnung, AlkStV)
• Alcopop Duty Act (Alkopopsteuergesetz, AlkopopStG)
• Alcopop Duty Regulation (Alkopopsteuerverordnung, AlkopopStV)
• Beer Duty Act (Biersteuergesetz, BierStG)
• Beer Duty Regulation (Biersteuerverordnung, BierStV)
• Energy Duty Act (Energiesteuergesetz, EnergieStG)
• Energy Duty Regulation (Energiesteuerverordnung, EnergieStV)
• Coffee Duty Act (Kaffeesteuergesetz, KaffeeStG)
• Coffee Duty Regulation (Kaffeesteuerverordnung, KaffeeStV)
• Sparkling Wine and Intermediate Product Duty Act (Schaumwein- und Zwischenerzeugnissteuergesetz, SchaumwZwStG)
• Sparkling Wine and Intermediate Product Duty Regulation (Schaumwein- und Zwischenerzeugnissteuerverordnung, SchaumwZwStV)
• Electricity Duty Act (Stromsteuergesetz, StromStG)
• Electricity Duty Regulation (Stromsteuerverordnung, StromStV)
• Tobacco Duty Act (Tabaksteuergesetz, TabStG)
• Tobacco Duty Regulation (Tabaksteuerverordnung, TabStV)
• EU Excise Duty Directive

Further information on the national regulations, the procedure, the individual types of excise duty, the rates of duty and the EMCS (the computerised system for recording and monitoring the movement of excise goods) can be found on the national portal.