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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for tax reduction for shore power supply of watercraft


If you use shore power for your vessels during the port layover, 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 take advantage of the tax reduction if you have a permit from the competent main customs office. For this, you must submit an application.

The electricity tax is calculated in terms 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 vessels in the port, the tax is reduced by EUR 20.00. You then pay only EUR 0.50 per megawatt hour.

Please submit the application in writing to the competent main customs office:

  • Go to the website of German customs and call up the form "Application for granting/modification of a permit for the tax-privileged withdrawal of electricity from shoreside power supply of watercraft" (Form 1457). You can fill out the form directly on your computer.
  • Print the completed form and attach the required documents if necessary.
  • 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 refusal.
  • In the case of a permit, you will be issued a permit showing that you are entitled to purchase the electricity at the reduced tax rate.

The competent authority is the main customs office from whose district you operate your business or, if you do not operate a business, in whose district you live.

For companies that are operated from a place 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 has territorial jurisdiction.

Directorate General of Customs (GZD)

  • You use the vessel commercially and apply for tax relief for a port layover (shipyard layovers are excluded, as well as stationary use as a residential ship, hotel ship or similar as well as the drive of working machines, which are permanently mounted on a floating equipment equipped with self-propelled equipment).
  • The electricity is delivered directly to your berth in the port.
  • They keep proper commercial books and prepare annual accounts in good time for which there are no objections to their tax reliability.
  • As the tax reduction is state aid, you must comply with state aid rules.

There are no costs for you.

Processing usually takes between 1 week and 6 months.

  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no

The text was automatically translated based on the German content.

Federal Ministry of Finance

No authority found