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Progressive beer duty is a beer duty system that allows smaller breweries to pay less tax on their products. The idea originates from Bavaria in Germany, where such a system has underpinned the brewing industry and helped support local production. This idea encourages competition in quality and variety and supports diversity in local economies.
The German income tax is a progressive tax, which means that the average tax rate (i.e., the ratio of tax and taxable income) increases monotonically with increasing taxable income. Moreover, the German taxation system warrants that an increase in taxable income never results in a decrease of the net income after taxation.
The Biersteuergesetz (Beer Tax Act, often referred to as the Reinheitsgebot or Beer Purity Law) originally from 1516, banned marketing of beer with any additives. It also reserved the name ‘Bier’ for malted barley, hops, yeast and water only. Maize and rice being used meant the product could not be called ‘Bier’.
Total tax rate on beer is 26.82%, including VAT/sales taxes and import duties, and 65.59% on spirits. Wine is taxed at a flat rate of 29% of the wholesale price. Belgium – excise taxes on beer and spirits are 10.53% and 39.78%, respectively. Total tax rates on beer and spirits are 28.46% and 57.18%, respectively.
The usual rates are locally €0.02 for some wine bottles, €0.08 for beer bottles up to 0.5 L, and €0.15 for beer bottles with flip-top closures, beer bottles over 0.5 L and other bottles (mostly water and soft-drinks, lesser fruit drinks, milk, cream, yoghurt). Some bottles have an even higher deposit.
BERLIN (Reuters) -Chancellor Olaf Scholz's coalition, racing to finalise a 2024 budget draft that was delayed by a court ruling, has made unexpected changes, including modifying plans to cut ...
The earliest documented mention of beer by a German nobleman is the granting of a brewing licence by Emperor Otto II to the church at Liege (now Belgium), awarded in 974. [19] A variety of other beer regulations also existed in Germany during the late Middle Ages, including in Nuremberg in 1293, Erfurt in 1351, and Weißensee in 1434. [20] [21]
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