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Pay tax on sparkling wine and intermediate products

  • Steuern und Abgaben 



    	    

		    
If you produce or import sparkling wine or intermediate products, you must pay sparkling wine tax or intermediate products tax.

		    


                					    

						    

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							    Basic information
						    

						    

							    

								    
The German customs administration levies excise duties on sparkling wine and intermediate products. The customs administration is responsible for levying the excise duty on sparkling wine and intermediate products. 

Amount of the tax on sparkling wine and intermediate products 

The excise tax on sparkling wine and intermediate products is calculated according to the quantity of finished beverages, taking into account the respective alcohol content: 


  • for sparkling wine up to 6 percent by volume you have to pay EUR 51.00 per hectoliter or EUR 0.38 for a 0.75 liter bottle
  • for sparkling wine above 6 percent by volume you have to pay EUR 136.00 per hectoliter or EUR 1.02 for a 0.75-liter bottle
  • for intermediate products up to 15 percent by volume you have to pay EUR 102.00 per hectoliter or EUR 0.76 for a 0.75-liter bottle
  • for intermediate products up to 15 percent by volume (for bottles with sparkling wine stoppers and special holding devices or bottles with an excess pressure of 3 bar or more at + 20 degrees Celsius due to dissolved carbon dioxide), you must pay EUR 136.00 per hectoliter or EUR 1.02 for a 0.75-liter bottle
  • for intermediate products with 15 percent or more by volume you have to pay EUR 153.00 per hectoliter or EUR 1.15 for a 0.75 liter bottle.

For more information on the definition of "sparkling wine" and "intermediate product", see "Further notes".

								    

									    Requirements
You must pay the excise taxes on sparkling wine and intermediate products if the tax has arisen and you are the tax debtor within the meaning of the law. This can be the case in various constellations, for example, if 


  • You are the owner of a tax warehouse from which the products were taken or in which they were consumed,
  • you are a "registered consignee" and take the products into your business after they have been transported under duty suspension, or
  • you were involved in a production without the required authorization.
								    
What documents do I need?
    
    
  • No additional documentation is required.        
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