Hundesteuer is a tax that is paid by dog owners, similar to a dog license in other countries.

In the 19th Century the German state considered it a luxury for a private person to have a dog, hence the tax.

There are however exceptions, eg. for guard dogs – as long as these are owned by a company.

Dogs that are particularly dangerous often pay a higher rate of tax, whereas guide dogs pay less tax in some areas of Germany.

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Zwischenerzeugnissteuer is a tax that is applied to a range of drinks that do not fall into other categories.

Usually these are the products of wine, which has been further processed.  This includes fortified wines, sherry, madeira, and port.

It does not, however, cover sparkling wines.

To hear a simple explanation and a short discussion in German, listen to the podcast:

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Biersteuer is a tax that is paid on beer in Germany.  The level of tax is based on the gravity of the beer, measured in Grad Pluto, which is effectively a measurement of the amount of sugar and thus ethanol that the beer contains.

The tax is included in the price of beer when you buy it, and is collected by the government from the brewers.

Homebrewers, whilst not having to pay the tax provided that they do not produce more than 2 hectolitres per year, are still required to register their brewing activities with the customs office.

Alcohol-free beer is not usually taxed in this way, although mixed drinks such as shandy (eg. Radler) are.

To hear a simple explanation and a short discussion in German, listen to the podcast:

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Kaffeesteuer is a tax on coffee in Germany.  The tax is included in the price of coffee that is bought in German shops.

The tax originally started in Prussia, but was confirmed in its current form before the formation of the Federal Republic in 1948 in is even mentioned in the German basic law (Grundgesetz).

This causes problems for people who buy their coffee outside of Germany, for example in Dutch supermarkets or by mail order.  Theoretically they should declare the coffee and pay the tax, and failure to do so can cause the tax office to investigate the non-payment.

Whilst the mail-order situation may be clear, buying the coffee for one’s own personal use and bringing it back to Germany causes a conflict between various German tax and custom laws, not to mention EU laws.

To hear a simple explanation and a short discussion in German, listen to the podcast:

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Sektsteuer, or to give it its proper name Schaumweinsteuer is a tax on some types of alchoholic drinks in Germany.  In particular this applies to Sekt – sparkling wine.

It was originally introduced in 1902 to fund the building of what is now known as the Kiel Canal and of the Imperial Navy, and was later used to provide funds to build Germany’s U-Boot fleet.  However, between 1933 and 1939 the tax was not applied in order to help the economy during the Great Depression.

The tax is still applied today.

To hear a simple explanation and a short discussion in German, listen to the podcast:

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