Coffee tax

The coffee tax covers roasted coffee as well as extracts, essences and concentrates from coffee. Goods containing coffee are subject to tax (proportional taxation) with the coffee component they contain. The tax rates are currently € 2.19 / kg for roasted coffee and € 4.78 / kg for solid extracts or concentrates made from coffee.
Rechtsgrundlage für die Erhebung der Kaffeesteuer ist das Kaffeesteuergesetz 1992 in der jeweils geltenden Fassung. Kerntatbestände der Steuerentstehung sind die Entfernung von Kaffee aus dem Steuerlager oder die Entnahme zum Verbrauch im Steuerlager. Tax debtor ist der Hersteller oder bei Einfuhr in die EU der Importeur.

The tax revenue (2003: € 980 million) is due to the federal government and is collected by the federal customs administration. The coffee tax is not one of the excise taxes harmonized in the EU.

Was the explanation to "Coffee tax"Helpful? Rate now:

More explanations about taxes