Energy tax on petrol and diesel for motor vehicles is reimbursed on the basis of reciprocity pursuant to section 59 of the Energy Tax Act (Energiesteuergesetz) in conjunction with section 104 of the Implementing Regulation on Energy Tax (Energiesteuer-Durchführungsverordnung (EnergieStV).

On application, the main customs office in Berlin (Hauptzollamt Berlin) will reimburse energy tax on petrol and diesel purchased at public filling stations.

As part of courtoisie internationale, this benefit accrues to the diplomatic missions and career consular posts, their home-based foreign members, including home-based foreign members of the administrative and technical staff and home-based foreign members of the service staff, provided reciprocity is guaranteed.

Reimbursement procedure

For any questions about reimbursements, detailed information can be found in the Federal Foreign Office Circular Notes No. 16/2019 of 10 September 2019, No. 24/2020 of 20 August 2020 and No. 6/2024 of 20 February 2024 – Ref. in all cases: 701-701 AM 15 energy tax. We ask that the regulations outlined be strictly observed.