Spirits Monopoly Act

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Basic data
Title: Law on the liquor monopoly
Short title: Spirits Monopoly Act
Abbreviation: BrandtwMonG
Type: Federal law
Scope: Federal Republic of Germany
Legal matter: Commercial administrative law , tax law
References : 612-7
Issued on: April 8, 1922
( RGBl. I p. 335, 405)
Entry into force on: October 1, 1922
Last change by: Art. 5 G of March 10, 2017
( Federal Law Gazette I pp. 420, 421 )
Effective date of the
last change: 		March 16, 2017
(Art. 17 G of March 10, 2017)
Expiry: December 31, 2017
(Art. 1 No. 10 G of June 21, 2013,
Federal Law Gazette I p. 1650, 1651 )
GESTA : D062
Please note the note on the applicable legal version.

The Branntweinmonopolgesetz or law on alcohol monopoly began in Germany the legal framework for the state-dominated spirits monopoly and was the legal basis for levying the tax on spirits . It expired on December 31, 2017 with the law to abolish the spirits monopoly ; the spirits tax regulations (§§ 130 ff. BranntwMonG) were adopted into the alcohol tax law on January 1, 2018 .

Legal history

The Spirits Monopoly Act was originally promulgated as Appendix 14 to the Financial Changes Act of April 8, 1922. The aim of the law was to regulate the distilleries of brandy . The trade in spirits - especially on the North Sea - led to legislative action early on : the international treaty of November 16, 1887/14. February 1893 for the suppression of the liquor trade among the North Sea fishermen on the high seas had been implemented in national law in the German Empire with the implementation law of March 4, 1894.

The spirits monopoly was controlled by the Federal Monopoly Administration for Spirits (BfB) since 1951 . The liquor monopoly administration itself was not established on the basis of the spirits monopoly law, but rather by the law establishing the federal monopoly administration for spirits . With the law to dissolve the federal monopoly administration for spirits and other laws of March 10, 2017, the federal monopoly administration for spirits was dissolved at the end of December 31, 2018.

The Federal Ministry of Finance issued the following ordinances based on the authorization to issue ordinances in the BrandwMonG :

  • Alcohol Ordinance
  • Liquor Tax Ordinance
  • Alcohol monopoly regulation

Reason for the expiry

The spirits monopoly included the obligation to deliver and the takeover of the raw alcohol produced in the monopoly area at the distilleries' cost price. The Federal Monopoly Administration refined and then sold it on through its recycling center at a significantly lower market price. This loss-making business cost the federal government around 80 million euros in taxpayers' money and at the same time represented a corresponding amount of state subsidization for the distilleries.

With Regulation (EU) No. 1234/2010 of the European Parliament and of the Council of December 15, 2010 amending Regulation (EC) No. 1234/2007 of the Council (Regulation on the common market organization CMO) with regard to the The aid granted to the German liquor monopoly, the last extension of the EU aid law exemption to grant production-related aid under the German liquor monopoly was formally resolved. Under Regulation (EU) no. 1234/2010 agricultural could bonded distilleries deliver a brandy-over money until the end of 2013 and produce severance burner, users and fruit cooperative distilleries until the end of 2017 alcohol under the Alcohol Monopoly and the Federal Spirits Monopoly Administration against payment.

With the law on the abolition of the spirits monopoly, the requirements of European law were implemented in national law in accordance with the commitments made by the federal government to the EU. For this purpose, corresponding expiry regulations were included in the still existing liquor monopoly law, at the end of which (December 31, 2017) the liquor monopoly was abolished. The repeal of the spirits monopoly law required a new regulation of the spirits tax regulations contained therein in an alcohol tax law in order to provide the affected economy with the necessary legal and planning security for the excise tax framework that has been in force since the end of the spirits monopoly.

Web links

Individual evidence

  1. ↑ Federal Law Gazette I p. 1650
  2. ^ Sabine Schröer-Schallenberg: The spirits monopoly in Germany . In: Journal for the entire food law (ZLR) . 2013, p. 159 ff .
  3. ↑ RGBl. I pp. 335, 405 Entry into force: October 1, 1922
  4. ↑ RGB. 1894 pp. 427, 435
  5. ↑ Law on the implementation of the international treaty of November 16, 1887/14. February 1893 for the suppression of the liquor trade among the North Sea fishermen on the high seas - NordSBrWeinG in the revised version published in the Federal Law Gazette Part III, structure number 793-6, amended by Article 233 of the law of March 2, 1974 (Federal Law Gazette I p. 469) has been
  6. ↑ BGBl. I p. 491
  7. ↑ Federal Law Gazette I p. 420
  8. ↑ Federal Law Gazette I p. 2001 , inoperative since April 1, 2010 (Federal Law Gazette 2009 I p. 3262)
  9. ↑ BGBl. I p. 104 ; new: Federal Law Gazette 2009 I p. 3262, 3280
  10. ↑ BGBl. I p. 383 and its annex distillery regulations ( RMBl. 1935 p. 117)
  11. ↑ Martin Greive: EU puts an end to the crazy subsidy idea Die Welt , September 25, 2013
  12. ↑ OJ. L 346 of December 30, 2010, p. 11
  13. ↑ Bundestag.de: Spirits monopoly is abolished
  14. ↑ Dirk Eisele : BewG § 42 subsidiary operations . In: Raymond Halaczinsky and Dirk Eisele (eds.): Rössler / Troll: Evaluation Act - Comment . 26th tbsp edition. Verlag Franz Vahlen , Munich 2017, ISBN 978-3-8006-5393-5 , Rn. 16 .
  15. ^ Draft of a law to abolish the spirits monopoly (Spirits Monopoly Abolition Act) BT-Drs. 17/12301 of February 6, 2013