Excise duties are becoming an increasingly important source of tax revenue for the Treasury. Many everyday goods, such as energy products, electricity, tobacco products, alcoholic beverages and coffee, are subject to these special taxes.
For companies that deal in goods that are subject to excise duty, it is crucial to have a thorough understanding of the applicable tax bases and the mandatory procedures and formalities. Errors or oversights in this sensitive area can quickly lead to substantial additional tax claims – and often result in criminal or administrative penalties for your company and the individuals responsible.
In addition, the legal situation is complex because while, on one hand, there is a harmonization of most types of excise duty under EU-law, on the other hand entrepreneurs must also take into account the numerous national excise duty laws. These national laws all have their own specific features.
As a law firm with extensive experience in the field of excise duties, we support you in minimising risks, fulfilling your tax obligations in a legally compliant manner, and finding optimal solutions for your company.
[{"title":"Court overturns customs practice: Provision of security in the amount of excise tax not required for suspension procedure","nid":"5345","body":"In its judgement of 24 June 2025 (ref. VII R 33\/22), the German Federal Fiscal Court stated that a provision of security in the amount of the potential excise duty on sparkling wine for the transport under tax suspension is not a constitutive requirement for the valid commencement of the tax suspension procedure. The Court is opposing the previous practice of the customs authorities. The judgement has implications beyond excise duty on sparkling wine, as provision of security is also regulated in other excise duty laws.\n","field_datum":"22.10.2025\n","field_newsletter":"Customs Newsletter 12\/2025"},{"title":"New draft bill to amend the Energy and Electricity Tax Act \u2013 Part 2","nid":"5282","body":"The Federal Government is making a renewed attempt to amend electricity and energy tax law following the failure of the 2024 draft. The amendments to electricity tax law include, among other things, the introduction of clear guidelines for bidirectional charging of electric vehicles, the extension of tax exemption to electricity intended to maintain the ability to generate electricity, and the establishment of a relief rate for taxable persons in the manufacturing sector and in agriculture and forestry for an indefinite period. The law is scheduled to take effect on 1 January 2026.\n","field_datum":"02.09.2025\n","field_newsletter":"Customs Newsletter 10\/2025"},{"title":"New draft bill to amend the Energy and Electricity Tax Act \u2013 Part 1","nid":"5276","body":"The Federal Government is making a renewed attempt to amend electricity and energy tax law following the failure of the 2024 draft. The amendments to energy tax law include, among other things, the introduction of a definition for designer fuels, the application of the reduced tax rate to vegetable oils, the extension of tax-exempt use of energy products in watercraft, the alignment of tax exemptions for gaseous energy products with EU requirements, and the introduction of new notification obligations for taxpayers. The law is scheduled to take effect on 1 January 2026.\n","field_datum":"27.08.2025\n","field_newsletter":"Customs Newsletter 09\/2025"},{"title":"Fiscal Court: limits for customs administration when exempting electricity generated from renewable energy sources from electricity tax","nid":"249","body":"In electricity tax law, the concept of \u201cinstallation\u201d is an ongoing source of debate. Most recently, the D\u00fcsseldorf Fiscal Court (judgement of 21 February 2024 (4 K 1324\/22 VSt)) had to deal with this issue in the context of the electricity tax exemption for electricity generated from renewable energy sources. The end result of this being that, once again, limits have been set for the customs administration.\n","field_datum":"06.05.2024\n","field_newsletter":"Customs Newsletter 03\/2024"},{"title":"Excise duty: Important changes as from 13 February 2023 due to the 7th Act Amending the Acts On Excise Duties","nid":"539","body":"Important changes in excise duty law come into force on 13 February 2023. The so-called Excise Movement and Control System (EMCS) has now been extended to cover the movement of excise goods that are released for consumption between Member States. Minor procedural deviations in the excise duty suspension procedure will now no longer necessarily lead to the chargeability of excise duty. In the case of distance sales of excise goods, the regulations on the chargeability of excise duties have now changed, making it easier for distance sellers from other EU countries to enter the German market.\n","field_datum":"13.02.2023\n","field_newsletter":"Customs Newsletter 01\/2023"},{"title":"Tobacco tax on substitutes for manufactured tobacco as from 1 July 2022","nid":"541","body":"On 1 July 2022 another important change in the tobacco tax sector came into force. Substitutes for manufactured tobacco, which were previously not subject to tobacco tax in Germany, are taxable as from 1 July 2022. This applies, in particular, to liquids for e-cigarettes, the market for which is ever-increasing. Under certain conditions, tobacco tax will be due on these liquids, even if they do not contain any nicotine. Those taxable persons concerned will, consequently, be faced with new challenges.\n","field_datum":"04.07.2022\n","field_newsletter":"Customs Newsletter 03\/2022"},{"title":"No extinguishment of import VAT and excise duties upon extinguishment of customs debts","nid":"542","body":"In practice, the lack of deductibility of irregular import VAT often leads to a final VAT burden falling upon the companies involved. The remedy could, in certain cases, be the analogous application of the customs law provision on the extinguishment of import duties. However, the ECJ has, in a recent decision, now rejected this.\n","field_datum":"24.05.2022\n","field_newsletter":"Customs Newsletter 02\/2022"},{"title":"German Bundestag decides on higher tobacco tax \u2013nicotine-free products also taxable in future","nid":"544","body":"The planned modernisation of the German Tobacco Tax law has now been a topic of debate for many months. On 11 June 2021, during the course of an overnight meeting, the German Bundestag passed far-reaching amendments to the Tobacco Tax Act by means of the so-called Tobacco Tax Modernisation Act. From 1 January 2022, cigarettes, water pipe tobacco and so-called heat-not-burn products will be taxed at much higher rates. As from 1 July 2022, the substances for so-called e-cigarettes will also be subject to tobacco taxation, even if they do not contain any nicotine.\n","field_datum":"23.06.2021\n","field_newsletter":"Customs Newsletter 02\/2021"},{"title":"Brexit: Movement of excise goods as from 1 January 2021","nid":"547","body":"Upon the expiry of the agreed Brexit transition period on 31 December 2020, EU legislation on excise duties will no longer apply in the United Kingdom (UK). It will no longer be possible to dispatch or receive excise goods directly to and from the UK. In future, such transactions will have to comply with customs formalities, as well as with EU and UK excise legislation. In this newsletter you will find out what the UK excise duty rules, applicable as from 1 January 2021, will mean for companies established in the EU.\n","field_datum":"05.11.2020\n","field_newsletter":"Customs Newsletter 07\/2020"}]
[{"title":"Excise duties: definition, types and significance","nid":"5151","view_node":"\/en\/excise-duties-definition-types-and-significance"},{"title":"Procedural","nid":"273","view_node":"\/en\/procedural"}]
