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Seit dem 1.8.2018 gilt in Deutschland das Alkoholsteuergesetz und löst damit das bis zu diesem Datum geltende Branntweinmonopolgesetz von 1922 ab. Hierin wird geregelt, wie hoch die Steuerabgaben auf die im Erzeugnis enthaltene reine Alkoholmenge bei +20 Grad Celsius ausfällt (Steuertarif, § 2 AlkStG). Sonderregelungen bzw. einen ermäßigten Steuersatz gibt es für Kleinerzeuger, um diese im Wettbewerbsvergleich fair zu besteuern. Diese Ermäßigungen sind auf den jeweiligen Erzeuger beschränkt und nur unter der Voraussetzung gültig, dass die Brennerei rechtlich und wirtschaftlich unabhängig von einer anderen Brennerei und kein Lizenznehmer ist.
Regelung, Paragraph | Preis je Hektoliter reinen Alkohols (1 Hektoliter = 100 Liter) |
---|---|
Regelsteuersatz (§ 2 Abs. 1) | 1.303 Euro 13,03 EUR / Liter |
Abfindungsbrenner1 und Stoffbesitzer1(§ 2 Abs. 2 Nr. 1) | 1.022 Euro 10,22 EUR / Liter |
Verschlusskleinbrennereien2 (§ 2 Abs. 2 Nr. 2) | 730 Euro 7,30 EUR / Liter |
Um das Ganze etwas anschaulicher zu machen, hier ein paar Beispiele anhand konkreter Gins:
Gin | Vol % | Inhalt | Steuer |
Bombay Sapphire | 40,0 | 1,0 L | 5,21 EUR |
Gin Mare | 42,7 | 0,7 L | 3,89 EUR |
Hendrick’s Gin | 44,0 | 0,7 L | 4,01 EUR |
Knut Hansen Dry Gin | 42,0 | 0,5 L | 2,74 EUR |
The Duke Dry Gin | 45,0 | 0,7 L | 4,10 EUR |
Plymouth Navy Strength | 57,0 | 0,7 L | 5,20 EUR |
Berechnet wird immer nach folgender Formel:
Flascheninhalt (L) x Volumenalkohol (%) x 13,03 (EUR) : 100
0,7 (L) x 44 (%) x 13,03 : 100 = 4,01 (EUR)
Auf diese Weise könnt ihr einfach und schnell selber den jeweiligen Alkoholsteuer-Anteil errechnen.
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