Beer tax
Beer tax is an indirect consumption tax . The amount of the beer tax in German-speaking countries depends on the original wort content of the beer and the brewery's production volume.
Germany
In Germany, the beer tax is levied by the customs administration . While consumption taxes in Germany are generally due to the federal government, the income from the beer tax was awarded to the states at the instigation of Bavaria . There is no beer tax for home drinks and the first 200 liters of hobby brewers.
Tax revenue
Long-term beer tax revenue is falling in Germany: € 829 million (2001), € 777 million (2005), € 713 million (2010) and € 655 million (2018).
Tax object (§ 1 Beer Tax Act)
Beer and mixtures of beer with non-alcoholic beverages (e.g. shandy) are taxed.
Tax rate
The standard tax rate per hectolitre is € 0.787 per degree of Plato original wort ( Section 2 Paragraph 1 Beer Tax Act). This results in a beer tax of around 9.4 cents for a liter of normal full beer (e.g. Pils , Kölsch , Altbier ) with an original wort content of around 12 degrees Plato. This also applies to mixtures. Beer mixes are taxed in terms of quantity including their lemonade content. Until 2018, both the original wort of the beer used for the mixture and the sugar content brought in via the lemonade were used to determine the original wort. The European Court of Justice has prohibited this practice as contrary to European law (judgment C-30/17 of May 17, 2018). Since then, only the beer share has been used to determine the original wort content, so that the following example calculation results: A mixture of 50% beer Plato 10 and 50% lemonade results in 1 liter of taxable drink with Plato 5. This results in the tax of 5 Plato * € 0.787 / hl = 3.9 ct.
Tax reductions
The standard tax rate applies in principle and is levied in practice in the following cases:
- Breweries with an annual output of 200,000 hl;
- Foreign beer, d. H. Beer that is released for tax purposes but was not produced by the tax debtor himself (e.g. imported beer);
- Beer that is produced during manufacture without a storage permit ;
- Beer mixes.
For breweries that produce less than 200,000 hectoliters of beer per calendar year and that are not legally or economically linked to other breweries, a reduced tax rate applies. This is calculated in 1,000 hectolitre steps and ends at 5,000 hectoliters and € 0.4407 / hl * Plato. The bill for beer Plato 12 listed under tax rate would therefore lead to a tax amount of 5.3 ct per liter. This discount also applies to beer from European Union countries. It also applies to home and hobby brewers who exceed their annual exemption limit.
Production without a storage permit in accordance with Section 5 of the Beer Tax Act
In terms of beer tax law, you do not need a permit for the commercial production of beer in Germany. In contrast to licensed breweries (tax warehouse), the tax arises immediately. In addition, the beer is always taxable at the standard tax rate and no tax-free house drink can be given. The sale - e.g. B. at club festivals or among friends - but may be subject to restrictions under trade law ( restaurant license , health certificates).
House drink
In licensed breweries, beer is exempt from tax if it is given to employees as a house drink free of charge.
Home and hobby brewers
Hobby brewers do not need to pay any beer tax up to an amount of 2 hectoliters per year. The brewing project must still be reported to customs ( § 41 BierStV). If the allowance is exceeded, the reduced tax rates apply to the hobby brewer.
Alcohol-free beer
Alcohol-free beer (alcohol content up to 0.5% vol) is not subject to beer tax ( Section 1 (2) No. 1 BierStG in conjunction with the explanations of item 2203 of the combined nomenclature ), but beer tax is also due for the lemonade portion of a shandy , provided that it is offered as a ready-made mixture (in bottles).
Austria
In Austria, the beer tax per hectolitre of beer is € 2 per degree of Plato original wort content . (Beer Tax Act § 3 Paragraph 1). This results in a beer tax of around 24 cents for a liter of normal full beer (e.g. Pils ) with an original wort content of around 12 degrees Plato.
Switzerland
In Switzerland, per hectolitre of light beer (up to 10.0 degrees Plato) CHF 16.88, for normal and special beer (from 10.1 to 14 degrees Plato) CHF 25.32 and for strong beer (from 14.1 degrees Plato) CHF 25.32. 33.76 beer tax levied. ( Federal Law of October 6, 2006 on Beer Tax (Beer Tax Law, BStG) ) This results in a beer tax of around 25 cents for a liter of normal full beer (e.g. Pils ) with an original wort content of around 12 degrees Plato.
See also
Web links
- Text of the Beer Tax Act
- Text of the Ordinance Implementing the Beer Tax Act
- European excise tax rates
Individual evidence
- ↑ Patrick Henßler: Beer Tax. In: Historical Lexicon of Bavaria. September 4, 2007, accessed May 31, 2019 .
- ↑ https://www.bundesfinanzministerium.de/Content/DE/Glossareintraege/B/010_Biersteuer.html?view=renderHelp
- ↑ https://www.destatis.de/DE/Themen/Staat/Steuern/Steuereinhaben/Tabellen/steuerhaushalt-kassenmaessige-steuereinnahm-vor-steuervertteilung.html
- ↑ Ordinance on the implementation of the Beer Tax Act (Beer Tax Ordinance - BierStV) Section 40
- ↑ Federal Customs Administration FCA: Beer Tax , accessed on February 28, 2018
