Beverage tax

The beverage tax is one of the local taxes. The municipalities are entitled to the tax revenue (2004: € 1 million). It is one of the minor taxes. The local tax laws are the legal basis for your collection.

The beverage tax is only levied in Hesse and Saxony-Anhalt. It is not permitted in Bavaria and Lower Saxony. The payment of certain alcoholic and non-alcoholic beverages is taxed.

Die Steuer wird mit einem von der Gemeinde festzusetzenden Prozentsatz des Einzelhandelspreises erhoben. Tax debtor ist derjenige, der die Getränke entgeltlich abgibt.

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Weitere Erklärungen zu Steuern