Customs and Excise Duties

Carolin Börtz and Wolfgang Dittrich have both successfully completed the specialist advisor course for
customs and excise duties.


We advise on all matters relating to customs law, both importers and exporters. This offers numerous
opportunities, for example to legally minimise import duties, but also a number of risks in customs
clearance, which can cause serious disruptions in business processes, high additional payments and,
in extreme cases, criminal prosecution.

Customs issues are interdependent with international tax law. These concern, for example, customs
valuation and transfer pricing issues. As we also specialise in international tax law, we can advise you
on both sets of issues from a single source.

Our range of services in the field of customs includes:
Excise duties

Excise tax revenue in Germany now exceeds € 65 billion. This results in particular from the energy tax,
but also from the electricity tax. On the one hand, energy consumption is to be made more expensive
for environmental policy reasons, on the other hand, energy-intensive companies are not to leave the
country due to high energy prices. In addition, the expansion of renewable energies is to be promoted.
For this reason, there are a large number of tax exemptions, tax reductions and tax reliefs in energy
tax law and electricity tax law. Furthermore, excise duties levied in Germany include: Alcohol tax,
alcopops tax, beer tax, coffee tax, sparkling wine and intermediate products tax as well as tobacco tax.

Our services in the field of excise duties include: