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Apply for a refund, remission or reimbursement of the tax on sparkling wine and intermediate products

Relief from the tax on sparkling wine and intermediate products is possible if it can be shown that the sparkling wine or intermediate products have been taxed but are subsequently used for a purpose justifying relief.
Relief is possible in the following cases:

  • They transport already taxed sparkling wine or taxed intermediate products commercially to other European Member States where they are taxed in accordance with the rules applicable there.
  • They take taxed sparkling wine or taxed intermediate products 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 sparkling wine or intermediate products back to your holding (returned goods) because the receiving body has rejected them due to defects.
    • You include already taxed sparkling wine or intermediate products in your 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.

Process flow

You must apply for tax relief in writing at the responsible main customs office. The main customs office is responsible, from whose district you operate your business or, if you do not operate a company in whose district you are resident. If your company is operated from a place outside Germany or if you do not have a place of residence in Germany, the main customs office is locally responsible, in whose district you make your first tax appearance.

If you include the sparkling wine or intermediate products in your tax warehouse that you have taxed yourself, apply for the remission or refund of the tax as part of your monthly tax declaration. Fill in the discharge declaration and the attachments listed there.

  • Download the form "Monthly tax declaration/discharge declaration" for sparkling wine (form 2401 and the attachment form 2402) or for intermediate products (form 2451 and the attachment form 2452) via the website of the customs administration.
  • Enter the exculpatory processes and fill in the systems completely.
  • Send the discharge declaration by post to your locally responsible main customs office.
  • The Hauptzollamt examines the discharge. You will receive a notification with the result of your application.

If you include sparkling wine or intermediate products in your tax warehouse that someone else had taxed and you want to receive a tax refund, add a tax confirmation to your monthly tax declaration/relief declaration (Forms 2401 with Appendix 2402 or 2451 with Appendix 2452):

  • Download the form "Tax Confirmation" (Form 2735) via the website of the Customs Administration.
  • Fill out the forms completely, attach the tax confirmation and send it by post to your local main customs office.
  • The main customs office will check the information and send you a notification.

If you wish to benefit from tax relief for taxed sparkling wines or intermediate products transported to other Member States not only occasionally, please notify your competent main customs office in advance.

  • Load the forms
    • (Notification of the use of a tax relief on the movement of excise goods for consumption free movement to other Member States) (Form 2756) and
    • "Assortment List - Attachment to Form 2756" (Form 2757)
  • via the website of the Customs Administration.
  • Fill out the form and the attachment completely and send them by post to your local main customs office.
  • The Main Customs Office shall verify the information. You will receive a notification with the result of your report.
  • You can then apply for the corresponding tax relief using the following forms:
    • Download the forms "Monthly tax declaration/discharge declaration" for sparkling wine (form 2401 and the attachment forms 2402 and 2403) or for intermediate products (form 2451 and the attachment forms 2452 and 2403) via the website of the customs administration. In Forms 2401 and 2451, select the second alternative "Application for relief from sparkling wine tax (exemption declaration)".
    • If you had not taxed the sparkling wine or intermediate products yourself, please also attach a tax confirmation to your application:
      • Download the form "Tax Confirmation" (Form 2735) via the website of the Customs Administration.
  • Fill out the forms completely, attach the tax confirmation (if necessary) and the other required documents and send them by post to your local main customs office.
  • The main customs office will check the information and send you a notification.

The main customs office is responsible, from whose district you operate your business or, if you do not operate a company in whose district you are resident. If your company is operated from a place outside Germany or if you do not have a place of residence in Germany, the main customs office is locally responsible, in whose district you make your first tax appearance.

Requirements

  • They prove that the sparkling wine or intermediate products have been taxed.
  • In the case of return of self-taxed sparkling wine or self-taxed intermediate products: You immediately record the inclusion in your tax warehouse in your warehouse accounting.

Which documents are required?

  • When transporting taxed sparkling wine or taxed intermediate products to European Member States, you must provide the following additional evidence:
    • The third copy of the simplified accompanying document confirmed by a receiving person under the so-called System Directive.
    • The proof of taxation from the other Member State.
    • If another person had taxed sparkling wine or an intermediate product: in addition, their taxation confirmation.
  • If you include sparkling wine or taxed intermediate products already taxed in Germany in your tax warehouse, you will need the following proofs:
    • If you include sparkling wine or the intermediate products that you had taxed yourself (returned goods) in your tax warehouse, the entry in your warehouse accounting is sufficient.
    • If you include sparkling wine or intermediate products in your tax warehouse that another person had taxed, you will also need their tax confirmation.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

You do not have to observe any deadlines.

Processing duration

Usually 3 to 10 days, depending on the complexity of the case.

Appeal

  • Objection.

Detailed information on how to file an objection can be found in your tax assessment.

  • Action before the Finance Court

Author

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance

Professionally released on

11.02.2021

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

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.