See more content about compliance in Germany:
* VAT compliance in Germany
* VAT rates on products and services in Germany
* INTRASTAT compliance in Germany
See more content about excise duties :
1- Definition of “Alcoholic Beverages”
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT
3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance
Legal framework
European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)
National transposition:
a) Biersteuer b) Schaumweinsteuer c) Zwischenerzeugnissteuer d) Alkoholsteuer, is in force since 1900 in Germany.
Excise duties for alcoholic beverages, in Germany, fall under :
Exemptions:
– Beer containing less than 2.8 % ethyl alcohol (volume).
– Beer and wine produced by a privat person, provided that no sale occur.
Permission for tax exemption can be given provided that the goods are unsuitable for drinking or for the production of drinks, used for technical, scientific, medical purposes, etc., or used for commercial production of goods which are not liable to tax under the law on tax on wine and fruit‑wine, etc.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 3:02:58 PM)
The authority which benefits from excise duties incomes is :
• Central authority
• Regional authority
Bundesministerium der Finanzen
Referat III B 4
http://www.bundesfinanzministerium.de
IIIB4@bmf.bund.de
Collector of tax :
Federal customs.
Area where the law applies :
Mainland DE – Germany
Taxpayers
• Authorised warehouse keeper
• Importer
• Producer
• (Temporary) registered consignee
• Other
Tax due date and collecting Authority
Sparkling Wine Duty; Intermediate Products Duty; Alcohol Duty: The excise declaration is due to the 10th day of the month following the release for consumption.
Beer Duty: The excise declaration is due to the 7th day of the month following the release for consumption.
Same as return
** Sparkling Wine Duty; Intermediate Products Duty; Alcohol Duty: The excise duty is payable until the 5th day of the 2nd month following the release for consumption.
** Beer Duty: The excise duty is payable until the 20th day of the month following the release for consumption.
Taxable amounts and deductions, credits, exemptions
Which alcoholic beverages are taxable in Germany?
• Beer
• Sparkling and non-sparkling wine
• Fermented beverages other than wine or beer
• Intermediate products
• Ethyl alcohol
• Other
What is the basis of assessment?
• Alcoholic strength by volume
Excise duties in Germany for beer
Standard rate for beer in Germany
|
Reduced Rate “Low alcohol” (<= 2.8%) for beer in Germany
| not applicable |
Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Germany
** not in application for distance selling purpose **
Excise duties in Germany for wine
Standard rate
Standard rate for STILL wine in Germany
| 0 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) |
Standard rate for SPARKLING wine in Germany
| 136 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) |
Reduced rate (under 8.5% vol.)
Reduced rate for STILL wine in Germany
| not applicable |
Reduced rate for SPARKLING wine in Germany
| 51 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) < 6 %vol. |
Excise duties : Fermented beverages other than wine and beer in Germany
Standard rate
Standard rate for STILL fermented products in Germany
| 0 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) |
Standard rate for SPARKLING fermented products in Germany
| 136 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) |
Reduced rate
Reduced rate for STILL fermented products in Germany
| ** not applicable in Germany ** |
Reduced rate for SPARKLING fermented products in Germany
| 51 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) ** if °ALC is < 6 %vol. |
Excise duties : Intermediate products in Germany
Standard rate
Standard rate for STILL intermediate products in Germany
| 153 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) ** if °ALC is > 15 %vol. – 22 %vol. |
Standard rate for SPARKLING intermediate products in Germany
| ** not applicable in Germany ** |
Reduced rate (under 15% vol)
Reduced rate for STILL intermediate products in Germany
| 102 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) ** if °ALC is <= 15 %vol. |
Reduced rate for SPARKLING intermediate products in Germany
| 136 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) |
Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Germany
Standard rate
Standard rate for Ethyl alcohol in Germany
| 1,303 EUR per Hectoliter of PURE ALCOHOL (VAT applied is 19%) |
Reduced Rate for Ethyl alcohol in Germany : Low strength spirits, particular regions, etc.
| ** not applicable in Germany ** |
Other national taxes
Beer, Sparkling Wine, Intermediate Products and Alcohol Dutyis collected by federal customs, the revenues belong to the constituent states of the Federal Republic of Germany.