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Our range of consulting services in the area of electricity, energy and other excise duties

Your contact

Lukas Bien

Associate Partner

Every excise duty has its own special features. It should only become effective if consumption takes place within the country. Consumption of the goods is monitored by customs according to strict standards.

If a product subject to excise duty, such as coffee or alcohol, is processed or stored with other substances, the customs authorities must be provided with full proof of use.

The same applies, for example, to the use of electricity or excisable energy sources, as the use is exempt from tax under certain conditions. Infringements lead to considerable costs that can exceed the margin.

We advise you on planning, applying for authorisations with simplified customs procedures, proof of use and relief procedures. It often goes unrecognised that excise duty is due. If necessary, we can clarify this by means of binding customs tariff information.

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Our range of services in the area of electricity, energy and other excise duties

We support you with corrections to incorrect tax returns and with the preparation of self-disclosures exempting you from prosecution.

We prepare expert opinions on any issue relating to the field of law.

We prepare the necessary applications for relief and take over the accompanying communication with the main customs office - from the clarification of detailed questions to the review of notifications.

Our experienced tax advisors determine the possible relief potential and check whether this has been exhausted or whether there are opportunities for optimisation.

As part of a ‘risk check’, we examine the sub-areas of the company selected by you for possible excise tax risks or use a short catalogue of questions to determine the riskiest sub-area of the company or production process and show you the corresponding potential for improvement or measures.

If optimisation is possible, we will show you the specific structuring options and advise you on implementation with our business and legal expertise. Design options can include, for example, an electricity tax-optimised contracting solution or generating your own electricity.

We review and advise on the implementation of tax compliance management systems.

We support you with all reporting obligations relating to the international movement of goods, e.g. Excise Movement and Control System (EMCS).

We prepare your excise tax declarations (in particular for electricity, energy and alcohol tax) and apply for the necessary customs authorisations (e.g. permit to obtain supplier status and tax-exempt withdrawal of energy).

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