Inter-product tax
The inter-product tax is a tax on alcoholic beverages that - to put it simply - are located between wine and spirits . Typical intermediate products are fortified wines e.g. B. Liquoroso , Madeira , Málaga , Marsala , Mavrodaphne , Pineau des Charentes , port , Samos and sherry . Section 29 SchaumwZwStG refers to certain items of the customs tariff to determine the tax object . In summary, intermediate products are beverages under heading 2204, 2205 and 2206 of the customs tariff with an actual alcohol content of more than 1.2 % vol. To 22% vol., Which are not taxable as sparkling wine , wine or beer .
For the interim product tax, different tariffs are provided in § 30 SchaumwZwStG:
- The basic tax rate for intermediate products is 153 € / hl.
- For intermediate products with an existing alcohol content of not more than 15% vol. The tax is 102 € / hl.
- If intermediate products are contained in bottles with sparkling wine stoppers and special holding devices or if the overpressure due to dissolved carbon dioxide at +20 ° C is 3 bar or more, the tax is 136 € / hl.
In addition, the provisions of the sparkling wine tax law apply to intermediate products . The taxation of intermediate products was previously part of the spirits tax law . They are now subject to their own intermediate product tax , which is also a consumption tax .
The intermediate product tax is a federal tax , so the federal government is solely responsible for the revenue. In 2017, the tax revenue was 17 million euros.
Individual evidence
- ↑ Tax revenue by type of tax in the years 2014 - 2017. (PDF; 81 kb) In: https://www.bundesfinanzministerium.de . Federal Ministry of Finance, August 28, 2018, p. 2 , accessed October 8, 2018 .
