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Rate changes for cigarettes and smoking tobacco 2014/01/01
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Tabaksteuer
Tax name in English Tobacco duty
Member State DE-Germany
Tax in force since 1880/04/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

The legal basis for the imposition of tobacco duty is the Tobacco Duty Act of 15 July 2009 (Federal Law Gazette I, p. 1870), last amended by Article 2 (57) of the Act of 22 December 2011 (Federal Law Gazette I, p. 3044).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Federal Republic of Germany excluding the island of Heligoland and the territory of Büsingen

 
Taxpayers

Authorized producers, authorized excise warehousekeepers, registered traders, non-registered traders, importers, producers without permit

 
Tax object and basis of assessment

The duty is payable on tobacco products (cigars, cigarillos, cigarettes, smoking tobacco) and products accorded the same status consisting wholly or in part of tobacco substitutes.

The duty on cigarettes, cigars/cigarillos and smoking tobacco (fine cut, pipe tobacco) is made up of a price-related and a quantity-related element, with a minimum duty charge being set for cigarettes and fine-cut smoking tobacco, so that the duty calculated per cigarette or per kilo may not be less than a specified amount.

 
Deductions, Allowances, Credits, Exemptions

Tax concession for tobacco products:

  • as a sample for analysis and for necessary production tests,
  • as a sample for scientific research,
  • used as a sample for inspection (not to smoke),
  • used for purposes other than smoking and manufacturing tobacco products,
  • if they are manufactured by private individuals for their own use with self-cultivated tobacco.

Authorized Producers are allowed to give away duty-free tabacco products to their employees with a limit on the quantity.

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 98.20 21.69 %
Cigars and Cigarillos 14.00 1.47 %
Fine cut smoking tobacco (for rolling of cigarettes) 48.49 14.76 %
Other smoking tobacco 15.66 13.13 %

Comments

About 88% of total revenue is attributable to the duty on cigarettes. The retail price, which is the basis on which the price-related element of duty is calculated, is freely determined by manufacturers and importers.

 
Tax due date

With a few exceptions, tobacco duty is paid by means of excise stamps, that is, by attaching the cancelled stamps to the retail packages. Producers and importers purchase excise stamps from the central excise stamp agency in Bünde. The payment for excise stamps may be deferred for specific periods, according to the amount of duty they represent.

The excise stamp debt must be paid at the latest:

1.for excise stamps obtained by the 15th day of a month:

a)for cigars and cigarillos on the 10th day of the second following month,

b)for cigarettes and smoking tobacco on the 12th day of the following month, for excise stamps obtained for cigarettes from the 1st to the 15th December on the 27th of December;

2.for excise stamps obtained after the 15th day of a month:

a)for cigars and cigarillos on the 25th day of the second following month,

b)for cigarettes and smoking tobacco on the 27th day of the following month.

The duty becomes due immediately in case of irregularities and in case of production without permit.

 
Tax collector

Tobacco duty is collected by federal customs and the revenue accrues to the Federation.

 
Special features

The law prescribes surveillance of tobacco processing and the manufacture and sale of tobacco products, and also lays down provisions for safeguarding duty interests. These include provision

  • stipulating that tobacco products may be removed from the manufacturing enterprise only in closed and sealed retail packages and that retailers may open packages only on specific conditions;
  • prohibiting manufacturers from including in retail packages any objects intended to be given to purchasers free of charge;
  • prohibiting (as a rule) retailers of tobacco products from granting discounts on the sale of tobacco products to consumers or giving away objects free of charge in connection with a sale;
  • prohibiting the sale of tobacco products from being linked to the sale of other goods;
  • prohibiting the sale of tobacco products to consumers at less than the retail or package price displayed on the excise stamp;
  • prohibiting the sale of tobacco products at more than the retail or package price displayed on the excise stamp.
 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d214ac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 14,249.00 EUR 0.52
2011 14,455.00 EUR 0.54
2010 13,453.00 EUR 0.52
2009 13,503.00 EUR 0.55
2008 13,588.00 EUR 0.53
2007 14,108.00 EUR 0.56
2006 14,283.00 EUR 0.60
2005 14,413.00 EUR 0.63
2004 13,755.00 EUR 0.61
2003 14,088.00 EUR 0.64
2002 13,768.00 EUR 0.62
2001 12,089.00 EUR 0.56
2000 11,390.00 EUR 0.54

Comments