1. Germany Structure of the Federal Customs Administration
Highest Level
Federal Ministry of Finance
Federal Finance office North
Federal Finance office Central
Federal Finance office West
Federal Finance office Southwest
Federal Finance office Southeast
Customs Criminological office
Middle Level
(General Customs law)
(General Tax law)
(Unlawful employment)
(Excise law and Audit service)
(Relating cross border goods traffic)
Local Level
Customs
Investigation
Offices(8)
Main Customs Office (43)
Customs Office (285)

2. Excise Duties Harmonized Excise Duties Non - Harmonized Excise Duties
Energy Tax
Electricity Tax
Spirit tax
Beer Tax
Sparking wine and Intermediate product tax
Tobacco tax
Non - Harmonized Excise Duties
Coffee tax
Alcopops tax
Collection of excise duties in 2007 (around €64 billion)

3. Electricity Tax (Electricity Taxation Act) Energy Tax
- Energy taxation Act (Object of taxation, incurrence of excise duty, tax rates, tax exemption)
- Energy Product (Mineral Oil, Coal, Natural Gas)
- Energy taxes are levied in two cases(tax incurrence)
The usage as heating oil
The usage of motor fuel
- Tax rate for motor fuels
Unleaded Gasoline
a. with a content of sulfur of more than 10 mg/Kg EUR/1,000 L
b. . with a content of sulfur not extending 10 mg/Kg EUR/1,000 L
Diesel Fuel
a. with a content of sulfur of more than 10 mg/Kg EUR/1,000 L
b. . with a content of sulfur not extending 10 mg/Kg EUR/1,000 L
- Reduced tax rates for heating oil
a. with a content of sulfur of more than 50 mg/Kg EUR/1,000 L
b. . with a content of sulfur not extending 50 mg/Kg EUR/1,000 L

4. Taxation of alcohol in Germany
1. Spirits
What are spirits? = alcohol produced by distillation
Basis of taxation = the tax is measured according to hectoliter of pure alcohol
Tax rate = Standard tax rate 1,303 Euro/hectoliter pure alcohol
Reduced tax rate 730 Euro/hectoliter pure alcohol
(produced in a small distillery with a production under 4
hectoliter alcohol per year)
Revenue(taxation) = 2,103 million Euro (Year 2009)
Sales Volume = million Liter (Year 2009)

5. Taxation of alcohol in Germany(Cont,)
2. Beer
What is beer ? = is a fermented alcohol beverage made of barley
malt, hops, water and yeast
Basis of taxation = is a annual tax. It depends on the annual production of the
brewery. Beer is classified per Gras Plato
Tax rate = annual production in hectoliter tax rate in € per hl and Grad Plato up to
5.000 and more
6.000 and more
and more
Revenue(taxation) = 730 million Euro (Year 2009)
Sales Volume = 8,589 million Liter (Year 2009)
Running breweries = 1,327 (Year 2009)
Registries breweries = 1,412 (Year 2009)

6. Taxation of alcohol in Germany(Cont,)
3. Sparkling wine
What is sparkling wine ?
-wine with less or without carbonic acid and mixtures,1.2 – 15% Vol., only alcohol of fermentation
- wine with carbonic acid and mixtures, wine of fruits, 1.2 – 13% Vol., also containing added alcohol
- wine of fruits, mead,wine of raisins 13-15% Vol., only alcohol of fermentation
Basis of taxation = the tax is measured according to hectoliter of the product
Tax rate = Euro per hectoliter sparkling wine
51 Euro per hectoliter sparkling wine with an actual alcohol level of less than 6% Vol. Revenue(taxation) = 446 million Euro (Year 2009)
Sales Volume = million Liter (Year 2009)

7. Taxation of alcohol in Germany(Cont,)
4. Intermediate Products
What are intermediate products?
-Intermediate products are strengthened wines
Basis of taxation = the tax is measured according to hectoliter of the product
Tax rate = Euro per hectoliter intermediate product
102 Euro per hectoliter intermediate product with an actual alcohol level of less than % Vol.
Revenue(taxation) = 26 million Euro (Year 2009)
Sales Volume = 22 million Liter (Year 2009)
5. Wine = there is no tax on wine in Germany
The alcohol contained in wine is tax free

8. Comparison Thailand – Germany Direct and Indirect taxes on vehicles
Name of Tax Germany Thailand - Customs Duties Yes Yes - VAT Yes Yes - Excise tax No Yes - Energy and electric power tax Yes Tax on Fuel - Special Income tax on company cars Yes No - Vehicle Tax Yes Yes - Road tax on Highways only Trucks No > 12 T GVW

9. Tax rates EU/Germany Name of tax Applied Tax Rates
Customs Duties % import duties on all vehicles based on CIF Value
VAT EU
- min 15%, no maximum stipulated
- Currently highest member state rate 25%
Germany
- normal rate 19%, reduced rate 7%
- Excise tax (Vehicles) - In principle allowed under EU law
- No Excise tax application in Germany
Tax on Energy Petro EUR/1,000 Liter
Diesel EUR/1,000 Liter
Tax on Electric Power Gas EUR/MWh
Electric Power EUR/MWh
Hydrogen tax free

10. Tax rates EU/Germany(Cont,)
Name of tax Applied Tax Rates
Special Income Tax on - 1% of Gross List Price Plus
Company cars % of Gross List Price per Km. between place of
residence and place of works per month taxable with
personal income tax rate
Vehicle Tax - Petrol : 5.11 EUR to EUR/100 CC. per year,
depending on emission level
- Diesel : EUR to EUR/100 CC. per year,
- E -Cars : 5 years tax holiday, then approximate
11 EUR/200 Kg GVW per year divided by 2
- Hydrogen/F-Cell : Currently tax free
- Road tax on Highways - Only goods carrying trucks > 12t GVW
- Up to three axles : EUR to EUR per Km.
- Four or more axles : EUR to EUR per Km.