Fabric owner

from Wikipedia, the free encyclopedia

Substance owner is a tax law term and refers to a natural person without their own distillery who has self-made fruit processed into alcohol products in a severance payment distillery . The basis is § 11 of the Alcohol Tax Act. Fabric owners only exist in this form in Germany.

requirements

  • In the case of the owner's distillery, only fruit that has been obtained by the owner may be distilled. Substances that have been harvested by the substance owner as the owner , usufructuary or tenant (e.g. fruit) or collected by him or his agents (e.g. wild berries and roots) or produced in a business run by him for his own account are considered self-made have been (e.g. wine, wine pomace, wine yeast; § 1 Paragraph 1 No. 2 of the Alcohol Tax Act and § 1 No. 8 of the Alcohol Tax Ordinance).
  • The fabric owner may produce up to 50 liters of alcohol per calendar year (Section 11 (1) of the Alcohol Tax Act).
  • Only one person is allowed to own the material in a household (Section 11 (2) of the Alcohol Tax Act).
  • The determination of alcohol is based on the principles of the determination of the yield in severance payment distilleries ( Section 24 of the Alcohol Tax Ordinance).
  • Fabric owners can burn like severance burner in the section (150 liters in three years, Section 12 of the Alcohol Tax Act).
  • Fabric owners are allowed to clean the alcohol (fine-burn; Section 11 (1) of the Alcohol Tax Act).
  • The provisions on tax suspension also apply to fabric owners ( Section 43 of the Alcohol Tax Ordinance).

The fabric owner does not need a formal permit from the customs authorities ; Registration takes place by submitting a severance payment notification for fabric owners to the main customs office in Stuttgart. He has the same rights and duties as a distillery owner, because he is the master of the process. He submits the severance payment notification in his own name. The compensation burner only carries out the downforce in his distillery for the fabric owner by order. The fabric owner is responsible for compliance with hygiene regulations, customs regulations, etc.

history

The owners of the fabrics are also affected by the end of the liquor monopoly . From January 1, 2018, they lost the opportunity to deliver spirits subsidized. To this end, the law, which was previously limited to southern Germany, was extended to the entire federal territory.

Association and trade journal (Germany)

The Federal Association of German Small and Fruit Distillers eV also represents the interests of the fabric owners. Alois Gerig is the federal chairman of this association . The trade journal “Kleinbrennerei” is published monthly by Eugen-Ulmer-Verlag, Stuttgart.

literature

  • Robert Brose: Burning according to the rules: advice and information for fabric owners. Ulmer Verlag : Stuttgart 1984, ISBN 3800121271

Web links

Individual evidence