Brewery Tax License

Brewing beer for commercial sale in Germany requires a beer tax license (Biersteuer-Erlaubnis) from the local main customs office (Hauptzollamt). Beer production is subject to beer excise tax under the Beer Tax Act (BierStG). Even hobby brewers producing for personal use must notify the customs office, though the first 50 hectolitres per year are tax-free for non-commercial home brewing.

Commercial breweries must register as tax warehouse operators (Steuerlagerinhaber) and apply for a beer tax number. The standard tax rate is 0.787 euros per hectolitre per degree Plato. Smaller independent breweries producing under 200,000 hectolitres per year qualify for reduced rates. You must keep production records and file monthly tax returns with the Hauptzollamt. The brewery premises may be inspected by customs officials.