Sparkling wine duty

Germany levies a separate excise duty on sparkling wine such as Sekt, the sparkling wine duty. It is regulated in the Sparkling Wine and Intermediate Products Tax Act and based on quantity. Intermediate products are stronger but undistilled drinks such as fortified wines.

Still wine is exempt from this tax. Producers or importers are generally liable and pass the amount on in the sales price. For consumers it is included in the price and not shown separately, like other excise duties. The applicable regulations are authoritative.