Beer Taxation Act. Country/Territory Germany Document type Legislation Date 2009 (2011) Source FAO, FAOLEX Original source Bundesgesetzblatt, Part I, No. 42, 21 July 2009, pp. 1870-1938, at p. 1908. Subject Food & nutrition Keyword Viticulture/oenological practices Royalties/fees Transport/storage International trade Geographical area Alps, Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Western Europe Entry into force notes The present Act enters into force on 22 July 2009. Abstract The present Act lays down provisions relating to the taxation of beer. Article 1 establishes that beer is subject to tax. Control area is the area of the Federal Republic of Germany without the territory of Büsingen and without the island Helgoland. The beer tax is an excise tax within the meaning of the Tax Code. The text consists of 31 articles divided into 7 Parts as follows: General provisions (1); Taxation and tax suspension (2); Import of beer from third countries or areas (3); Transport and taxation of beer in other member states (4); Tax benefits (5); Fiscal control, business statistics, empowerment (6); Final provisions (7). Full text German Website www.bgbl.de References - Legislation Implemented by Ordinance implementing the Provisional Beer Act. Legislation | Germany | 1931 (2000) Keyword: Viticulture/oenological practices, Royalties/fees, Transport/storage, International trade Source: FAO, FAOLEX Beer Taxation Ordinance. Legislation | Germany | 1994 (2015) Keyword: Viticulture/oenological practices, Royalties/fees, Transport/storage Source: FAO, FAOLEX