The tax on sparkling wines (also tax on sparkling wines called) is belonged a federal tax and to the consumption taxes. It generally applies to foam wine, in addition, depends for other liquor with a certain alcohol content and on the amount of filling. Arising amounted to 500 million euro in the year 2004. With commercial sparkling wine the tax on sparkling wines amounts to at present (at the end of of 2005) 136 euro for each Hektoliter, thus 1.02 euro for each 0,75l bottle.

The tax on sparkling wines was introduced 1902 by emperor Wilhelm II. for the financing of the emperor William channel and the imperial war fleet. The tax was abolished 1933 as a measure for the overcoming of the economic crisis, but introduced 1939 in form of a war addition, particularly for the development of the submarine fleet again. With the establishment of the Federal Republic of Germany 1949 both the responsibility and the incomes turned into on the federation. It is considered as epitome to taxes, which were introduced for a certain purpose, but abolished into Germany, differently than into Austria, never again.

The foam wine and intermediate product tax are already levied by the federal customs administration with the manufacturer, on stored commercial stages or with the importer.

Related links

• Collection and administration of the tax on sparkling wines by the customs administration
• Program for the computation of the tax on sparkling wines
• Law for the taxation of foam wine and intermediate products

Articles in category "Tax on sparkling wines (Germany)"

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