Alcopop tax is an excise tax levied on sweet drinks containing alcohol. Alcopops are mixed drinks in liquid or frozen form that are essentially made from 2 main components:
- Beverages with an alcohol content of up to 1.2 percent by volume (these include, for example, sodas, colas, or water) or
- fermented beverages with an alcohol content of more than 1.2% by volume (for example, beer, honey, fruit or grape wine), or
- A mixture of these components (for example, lemonade with beer).
- Alcohol or alcohol-containing goods within the meaning of the Alcohol Tax Act (for example, whisky, gin, liqueurs and other spirits).
Such mixed drinks containing alcohol fall under the Alcopops Tax Act if they:
- have an alcohol content of more than 1.2% by volume but less than 10% by volume; and
- are mixed ready-to-drink in sealed containers ready for sale. (Prepared mixed components of beverages presented in a common package are also considered ready-to-drink. Containers which, by the nature of their presentation, are intended for retail sale and for direct delivery to the final consumer shall be regarded as ready for sale.)
- are subject to alcohol tax as alcohol products
As a rule, the alcopops tax arises as soon as the products enter the economic cycle in the German tax territory. This is usually the case when the alcopops are withdrawn from a tax warehouse without a further tax suspension procedure. When alcohol products and alcopops are withdrawn from a tax warehouse (combined warehouse), alcohol tax is levied at the same time. The tax also arises if the alcopops are consumed in the tax warehouse. A tax warehouse is a place approved by the main customs office where alcopops may be produced, processed, stored, received or dispatched.
In addition, the tax arises, among other things, when alcohol is imported from a third country. A third country is a country outside the internal European area.
The amount of the tax is calculated on the basis of the alcohol content of the alcopops. It amounts to EUR 5,550.00 for 100 litres of pure alcohol.