Apply for tax relief for shore power supply to watercraft
Description
If you use shore power for your watercraft while in port, a reduced electricity tax rate applies in many cases. This discount is only available for commercial vessels. For privately used vehicles, you must pay the standard tax rate.
You can only claim the tax reduction if you have a permit from the responsible main customs office. For this, you need to submit an application.
The electricity tax is calculated on the basis of the unit of megawatt hours (MWh). The standard tax rate is EUR 20.50 per megawatt hour. In the case of a tax reduction due to shore power supply of watercraft in port, the tax is reduced by EUR 20.00. You will then only pay EUR 0.50 per megawatt hour.
- You use the watercraft commercially and apply for tax relief for a port layover time (shipyard layovers are excluded, as well as stationary use as a residential ship, hotel ship or similar as well as the propulsion of working machines which are permanently mounted on a floating work device equipped with their own propulsion).
- Electricity is delivered directly to your berth in the port.
- They keep proper commercial books and prepare annual financial statements in a timely manner, the tax reliability of which is not subject to any concerns.
- Since the tax reduction is state aid, you must comply with the state aid requirements.
There are no costs for you.
There are no deadlines.
Processing usually takes between 1 week and 6 months.
Directorate General of Customs (GZD)
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
Please submit the application in writing to the responsible main customs office:
- Go to the website of the German customs and from there call up the form "Application for the issuance/amendment of a permit for the tax-privileged withdrawal of electricity from shore-side power supply of watercraft" (Form 1457). You can fill out the form directly on the computer.
- Print out the completed form and, if necessary, attach the necessary documents.
- Sign the completed form and submit it to your local main customs office. The main customs office will examine your application.
- You will receive a notification with the individual permission or a rejection.
- In the event of a permit, you will be issued a permit showing that you are entitled to purchase the electricity at the reduced rate.
The main customs office from whose district you operate your business or, if you do not operate a business, in whose district you live, is responsible.
For companies that are operated from a location outside the German tax territory, or for persons without residence in the German tax territory, the main customs office in whose district you first appear for tax purposes is locally responsible.
Federal Ministry of Finance
The text was automatically translated based on the German content.
