Knowledge base
Articles on excise duty, EMCS and customs. Written for importers and brands bringing their spirits into Germany.
- How to calculate German alcohol duty: formula, table and examples
Work out German alcohol duty: the formula, duty per bottle and per case, worked examples and the deadlines for the return and the payment.
21 Sep 2026 · 5 min read
- Calculating German beer duty: degrees Plato, reduced rates and what applies in a tax warehouse
The formula for German beer duty, the standard rate of 0.787 euros, the reduced rates for smaller breweries and the deadlines for the duty return.
21 Sep 2026 · 6 min read
- e-AD and ARC explained: how a movement under duty suspension works
How the electronic administrative document is created, how the ARC is built, which deadlines apply and what to do when EMCS is unavailable.
21 Sep 2026 · 6 min read
- EMCS 2.7: what changes for warehouse keepers and registered consignees
The timetable of the change, the new export messages, certification of trader software and the question of whether to run EMCS in house at all.
21 Sep 2026 · 6 min read
- Registered consignee or tax warehouse: which one fits you?
With a registered consignee the duty arises on receipt, in a tax warehouse only on removal. The comparison with guarantees and ongoing duties.
21 Sep 2026 · 5 min read
- Shipping spirits from the UK to Germany after Brexit: customs, excise duty and EMCS
Why duty suspension stops at the border, what the UK warehouse has to do, how the German import works and how the goods reach a tax warehouse duty unpaid.
21 Sep 2026 · 5 min read
- Exporting spirits outside the EU: the AES export declaration and discharging the e-AD
How the export declaration and the e-AD work together, when the exit confirmation arrives and which papers have to accompany an export consignment.
21 Sep 2026 · 6 min read
- Apply for your own German tax warehouse or use a provider?
Authorisation, documents, guarantee and ongoing duties compared with the route through someone else's German tax warehouse. With a decision guide.
21 Sep 2026 · 5 min read
- VAT warehouse abolished in 2026: what spirits businesses need to know
Germany's VAT warehouse ended on 1 January 2026. Why spirits were never covered and what applies to your tax warehouse instead.
21 Sep 2026 · 6 min read
- What does a tax warehouse cost? The four drivers of a quote
Why there is no list price for tax warehouse services and which four figures every reliable quote needs. With the calculation path.
21 Sep 2026 · 5 min read