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Apply for permission to use alcohol tax-free

If you use alcohol commercially and it is not used for drinking or enjoyment purposes, you can do so tax-free in many cases. To do this, you usually need permission.

With the permission you can obtain alcohol untaxed from a German tax warehouse. A tax warehouse is a place approved by the Main Customs Office where alcohol or alcohol products may be manufactured, processed, processed, stored, received or dispatched. Before obtaining a permit, the customs administration generally checks whether certain requirements regarding your tax reliability are met.

In some cases, the alcohol must be denatured in order to be used tax-free. During denaturing, certain substances are added to the alcohol so that it is no longer drinkable or edible. For the following purposes, you can use alcohol products tax-free on request:

  • for the manufacture of medicinal products, if you are allowed to do so under pharmaceutical law
  • undenatured for the production of vinegar
  • denatured for the manufacture of goods which are neither medicinal products nor foodstuffs
  • denatured for heating, cleaning or other purposes not intended for the manufacture of goods
  • undenatured for the production of food flavourings for the flavouring of beverages with an alcoholic strength by volume not exceeding 1,2 % by volume or other foodstuffs, excluding alcohol and other alcoholic beverages
  • undenatured for the production of chocolates with an alcohol content of up to 8.5 litres of alcohol per 100 kilograms
  • undenatured for the manufacture of other foodstuffs with an alcohol content not exceeding 5 litres of alcohol per 100 kilograms, but not for spirits and other alcoholic beverages

The permit lists certain obligations that you must observe. If you do not observe them, restrictions are to be expected, which can lead to the revocation of the permission.

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

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