Distillery (Alcohol Tax License)
Operating a distillery in Germany requires an alcohol tax permit (Alkoholsteuererlaubnis) from the local main customs office (Hauptzollamt). Since 2018, this is governed by the Alcohol Tax Act (AlkStG), which replaced the old brandy monopoly system. Anyone producing spirits, whether from fruit, grain, or other materials, must register as a tax warehouse operator before starting production.
You apply at your local Hauptzollamt using the official forms. The application must be submitted before construction of the distillery begins. The standard tax rate is 1,303 euros per hectolitre of pure alcohol. Reduced rates apply to small distilleries (Abfindungsbrennereien and Verschlusskleinbrennereien) producing limited quantities. The customs office may inspect your premises and production records. Monthly tax returns are mandatory.
Requirements
- Tax license as warehouse keeper
- Suitable distillation equipment
- Official sealing of equipment
- Record-keeping of raw materials and products
Procedure
- Application to the competent main customs office
- Inspection of distillation equipment
- Fees: low