Monopoly fee (Switzerland)
The monopoly fee in Switzerland is a levy on "distilled water" ( ethanol ).
General and basics
The monopoly fee is an excise tax .
The monopoly fee is levied by the Federal Customs Administration (FCA) on the basis of the federal law on distilled water (alcohol law) of June 21, 1932 (as of January 27, 2004) .
Naturally fermented alcoholic beverages with a volume of up to 18%, such as cider and natural wine, are exempt from the monopoly fee .
purpose
The monopoly fee and the alcohol law mainly serve to combat alcoholism , as well as the causes and effects of addiction problems .
However, the tax is also of great fiscal importance.
proceeds
The net income in 2003 was CHF 247.8 million.
90% of it goes to the federal treasury and the remaining 10% to the cantons .
Web links
- Tax rates - information from the Federal Customs Administration
See also
Liquor tax , sparkling wine tax , alcopop