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Apply for a refund, remission or reimbursement of beer tax

A relief from the beer tax is possible if the beer has been demonstrably taxed, but is later used for a purpose that justifies a relief.
Relief is possible in the following cases:

  • They transport beer that has already been taxed commercially to other European Member States, where it is taxed in accordance with the regulations applicable there.
  • They take taxed beer into a tax warehouse. A tax warehouse is a place approved by the main customs office where the products may be manufactured, processed, processed, stored, received or dispatched. Examples:
    • You take beer back to your business (return beer) because it has been rejected by the recipient due to defects.
    • You take already taxed third-party beer into your tax warehouse.
  • They destroyed the beer under the supervision of the tax authorities outside a tax warehouse.

Tax relief can mean:

  • The tax that has already been incurred but has not yet been paid will be waived. You can only submit the corresponding application if you are also liable for tax on the goods in question.
  • The tax already paid will be refunded to you. You can also only submit this application if you are also liable for tax on the goods in question.
  • You are not the person liable for payment of the tax who has already paid the tax, but another person liable for the tax has paid the tax on the goods. Upon request, you will be reimbursed for the tax.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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