Beer duty
German: Biersteuer Also known as: Biersteuergesetz
An excise duty on beer based on quantity and original gravity.
Beer duty is a federal excise tax regulated in the Beer Tax Act. The tax base is the quantity of beer produced and its original gravity, that is the share of dissolved solids in the wort before fermentation, expressed in degrees Plato. The tax arises when beer is removed from the tax warehouse.
Small breweries benefit from tiered, reduced rates. The amount is fixed by law and may change; the current rules and customs authorities are authoritative for details. The applicable regulations are authoritative.
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