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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a tax reduction for the shore power supply of watercraft

Description

If you use shore power for your watercraft during the port layover, a reduced electricity tax rate applies in many cases. This discount is only possible for commercial vessels. For privately used vehicles, you have to pay the standard tax rate.

You can only take advantage of the tax reduction if you have a permit from the responsible main customs office. To do this, you must submit an application.

The electricity tax is calculated on the basis of the unit 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 lying in the port, the tax is reduced by EUR 20.00. You will then pay only EUR 0.50 per megawatt hour.

For commercial vessels moored in the port, you can apply for a tax reduction if you use shore power during the layover period.

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

  • Go to the website of the German customs and from there go to the form "Application for issuance/modification 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 required documents.
  • Sign the completed form and submit it to your responsible 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 case of a permit, you will be issued a permit that shows that you are entitled to purchase the electricity at the reduced tax rate.

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

For companies operated from a place outside the German tax jurisdiction, or for persons without residence in the German tax territory, the main customs office is locally responsible, in whose district you make your first tax appearance.

  • You use the watercraft commercially and apply for tax relief for a port layover period (shipyard layover times 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 tool equipped with its own drive).
  • The electricity is delivered directly to your berth in the port.
  • They keep proper commercial books and prepare annual financial statements in good time against whose tax reliability there are no concerns.
  • Since the tax reduction is state aid, you must comply with the state aid requirements.

There are no costs for you.

Processing usually takes between 1 week and 6 months.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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