Speidel’s Master Brewer
Page 20 of 26
7
Legal aspects of domestic brewing (valid just for Germany)
For the legal aspects in your country, please contact your local departements!!!
Hobby brewers who prepare beer in their households for their own consumption, are allowed
to manufacture up to 200 litres of beer per year tax-free. This beer is not allowed to be sold.
The hobby brewer must notify the brewing procedure to the responsible main customs and
excise office before beginning it for the first time. The following regulations are prescribed by
the Beer Tax Law’s enabling legislation (BierStV).
Article 2 - Manufacture by domestic and hobby brewers
(1) Beer that is prepared by domestic and hobby brewers in their households for solely their own consumption
and it not sold, is exempt from taxes up to a quantity of 2 hectolitres in one calendar year. Beer that is
manufactured in non-commercial, community breweries is deemed to have been manufactured in the domestic
brewer’s household.
(2) Domestic and hobby brewers have to notify the main customs and excise office beforehand about the start of
manufacture and the manufacturing location. The quantity of beer that will be probably being produced in one
calendar year must be given in the notice. The main customs and excise office can permit easements.
You can find the customs and excise office that is responsible for you – and to which you
must notify your first brewing process – at
www.zoll-d.de
. The customs and excise office can
be notified by fax or letter. The notice could look like the example given below.
Main customs and excise office's address
Sender's address
Date
Dear Sir or Madam,
Re. Notice about the manufacture of beer in a private household
I intend to manufacture beer in my aforementioned dwelling.
Manufacturing location
(If different from the sender's address.)
Date of manufacture
Quantity of beer
50 litres of top-fermentation wheat beer.
Original wort content of approximately 11°Plato.
I do not intend to manufacture more than 200 litres of beer in the calendar year of
2007.
Yours faithfully,
