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

Authorized producers, authorized excise warehousekeepers, registered traders, non-registered traders, importers, producers without permit, administration of the German Alcohol Monopoly (AGAM) and small distilleries.

1. Beer (products of CN code 2203) and beer mixed with non-alcoholic beverages (products of CN Code 2206), the duty is assessed according to the quantity and the gravity on degree plato.

2. Sparkling wine are products, which are contained in bottles with 'mushroom stopper' held in place by ties or fastenings or which have an excess pressure due to carbon dioxide in solution of three bar or more at 20°C and belong

a) to the CN codes 2204 10, 2204 2110, 2204 2910 and 2205 if they have an alcoholic strength by volume exceeding 1.2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin, provided that the alcohol contained in the finished product is entirely of fermented origin,

b) the CN code 2206 0091 und the CN codes - if not included in Nr. 1 - 2204 10, 2204 2110, 2204 2910 and 2205 if they have an alcoholic strength by volume exceeding 1.2 % vol. but not exceeding 13 % vol.,

c) the CN code 2206 0091 if they have an alcoholic strength by volume exceeding 13 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin;

the excise duty is assessed according to the volume of hectolitres of the finished product.

3. Fermented beverages other than wine and beer are classified as wine, if they have an alcoholic strength by volume exceeding 1.2 % vol. but not exceeding

a) 10 % vol. or

b) 15 % vol, if the alcohol contained in the finished product is entirely of fermented origin.

Otherwise these products are classified as intermediate products.

4. Intermediate products are products, which belong to the CN codes 2204, 2205 and 2206 if they have an alcoholic strength by volume exceeding 1.2 % vol. but not exceeding 22 % vol. - if not included in 1. or 2.; the excise duty is assessed according to the volume of hectolitres of the finished product.

5. Alcohol products are products, which belong to the CN codes 2207 and 2208 if they have an alcohol strength by volume exceeding 1.2 % vol., to the CN codes 2204, 2205 and 2206 if they have an alcohol strength by volume exceeding 22 % vol. or to any other CN codes if they are made of or if they include alcohol exceeding 1.2 % vol. or 1.0 % mas; the excise duty is assessed according to the volume of hectolitres pure alcohol.

Tax concession

• as a sample for analysis and for necessary production tests (beer, sparkling wine, inter­mediate products, spirits and alcohol),
• used for the production of medicines defined by Directive 65/65/EEC (beer, sparkling wine, inter­mediate products, spirits and alcohol),
• used for the production of vinegar falling within CN code 2209 (beer, sparkling wine, inter­mediate products, spirits and alcohol),
• used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages (beer, sparkling wine, inter­mediate products, spirits and alcohol),
• used directly or as a constituent of semi-finished products for the production of foodstuffs, if the alcoholic content does not exceed 8.5 litres of alcohol per 100 kg of the product for chocolates and 5 litres of alcohol per 100 kg of the product for other products (beer, spark­ling wine, inter­mediate products, spirits and alcohol),
• denatured used for the manufacture of any product not for human consumption (beer, spark­­ling wine, inter­mediate products, spirits and alcohol),
• denatured used as heating fuel or detergent or for other uses than the manufacture of any product (alcohol).

Tax credit (tax relief) for alcoholic beverages, subject to excise duty and already released for consumption in Germany, which are

• delivered to an other Member State for commercial purposes,
• incorporated into an authorized excise warehouse in Germany.

• Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  
• Wine: <= 8,5% vol.
  
• Fermented beverages other than wine and beer: <= 8.5% vol.
  
• Intermediate products: <= 15% vol.
  
• Ethyl alcohol: yearly production limited to 10 hl of pure alcohol

The Duty becomes chargeable at the time of release for consumption. The Beer Duty becomes due on the 20th day of the following month, the Sparkling Wine Duty, the Intermediate Products Duty and the Alcohol Duty become due on the 5th day of the second following month. All duties become due immediately in the case of irregularities and in the case of production with­out permit.

Beer Duty is collected by federal customs, the revenues belong to the constituent states of the Federal Republic of Germany. Sparkling Wine, Intermediate Products and Alcohol Duty is collected by federal customs, the revenues belong to the Federal Republic.

The Spirits Monopoly Act has in addition to regulating the duty on alcohol (part 2 of the act) another important function as the national market organisation for alcohol (part 1 of the act). Both, the market organisation and the duty law are closely interlinked. Alcohol produced in the monopoly territory must as a rule be delivered to the AGAM in Offenbach am Main, an authority at federal level charged with administering and enforcing the alcohol monopoly. Alcohol distilled from fruit, wine and materials other than agricultural produce is exempted from this requirement. In other cases the AGAM may exempt producers of alcohol on application. The AGAM rectifies the alcohol thus obtained and sells it.

Revenue data in detail per product:

1st serial of figures: beer duty,   ESA 95 code d214ak

2nd serial of figures: sparkling wine duty ESA 95 code d214ai

3rd serial of figures: alcohol duty  ESA 95 code d214ad

Data basis January 2015

The revenue from intermediate products duty is regularly beneath the threshold of 0.1 % of GDP (no ESA 95 code, not in the NTL).