Alcohol duty (spirits duty)

In Germany an alcohol duty is levied on spirits, formerly called spirits tax. Since the 2018 reform it has been regulated in the Alcohol Tax Act. It is calculated on the quantity of pure alcohol in the product, so high-proof goods are taxed more per litre.

Producers and importers are liable; the tax is passed on in the price to traders and customers. Small distilleries get reliefs under conditions. The specific rate may change. The applicable regulations are authoritative.