Production levy

In the case of production taxes , a distinction is made between “ goods taxes ” and “other production taxes ”. Taxes on goods are payable per unit of a product or service produced or traded. On the one hand, they can be set as a certain amount of money per unit of quantity , on the other hand, based on value , ie as a certain percentage of the price per unit or of the value of the goods or services forming the subject of the transaction.

According to the European System of National Accounts (ESA), other taxes on production include all taxes that companies have to pay due to their production activities, regardless of the quantity or value of goods produced or sold. They are payable on land, fixed assets, the labor employed or on certain activities and transactions. Among other things, this can be: trade tax , property tax , vehicle tax and VAT undercompensation as a result of the flat-rate system.