Alcopop Taxation Act
Alkopopsteuergesetz (AlkopopStG)
The Alcopop Taxation Act entered into force on 1 July 2004. It rules that alcoholic soft drinks (alcopops) in the taxation territory will be subject to a special tax for the protection of young persons. The taxa-tion territory is the territory of the Federal Republic of Germany, ex-cluding the area of Büsingen and the island of Heligoland.
The special tax will be levied exclusively on alcopops, which are produced by adding spirits or spirit-containing products. The objective of the Act is to reduce the consumption of alcopops by increasing their prices, and the Act includes a mandatory labelling provision saying that these products may not be sold to persons below the age of 18.
The alcopop tax is an excise duty as defined by the Fiscal Code. The definition of alcopops also includes industrially produced mixers, when they are contained in a single drinks package.
