Service Finder
Pay trade tax for the German Wine Fund
Service Description
If your company bottles German wine products and sells them to commercial resellers or sells them abroad unbottled or purchases products for bottling, you must pay a quarterly levy of EUR 0.67 per 100 liters to the German Wine Fund (DWF).
The DWF is an organization of the German wine industry. It promotes the quality and sales of wine through joint, non-competitive marketing measures at home and abroad. The DWF charges a fee for carrying out its tasks.
You do not have to pay a levy
- if you sell a wine product to end consumers that was produced exclusively from grapes harvested on your premises,
- if you are part of a winegrowers' cooperative or producer group of a different legal form and sell a wine product to end customers that was produced exclusively from grapes harvested on the members' premises, or
- if the tax owed is less than EUR 80.00 per calendar year.
Process flow
The German Wine Fund will send you a request by post to pay the trade tax:
- As a business liable to pay the levy, you will receive the relevant notification forms by post on an annual or quarterly basis.
- You report the relevant quantity to the German Wine Fund by the specified date at the latest, which then issues a notice.
- You receive the notification by post and pay the levy, preferably by direct debit.
Requirements
- Your business bottles a German wine product and sells it to commercial resellers or sells it unbottled abroad or purchases wines for bottling.
- Your tax due is more than EUR 80.00 per calendar year.
Which documents are required?
- Registration form of the DWF
What are the fees?
Emission: 0,67 EURPayment in advance: noper 100 liters
What deadlines do I have to pay attention to?
Payment deadline: 6 weeks after the end of the quarter
In the event of late payment, you must pay late payment penalties and interest on arrears. A reminder will also be sent for any registration forms not returned.
Processing duration
The notification is sent out quarterly on the Monday following the end of the registration period.
Legal basis
- § Section 43(1)(2) of the Wine Act (WeinG)
- § Section 44 (2) of the Wine Act (WeinG), in conjunction with Section 1 (1) sentence 1 and (4) of the Ordinance on the Levying of the Levy for the German Wine Fund (Weinfonds-Verordnung - WeinfondsV)
- § Section 1 Ordinance on the Levying of the Levy for the German Wine Fund (Wine Fund Ordinance - WeinfondsV)
Applications / forms
No legal remedies are provided for.
Appeal
Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance necessary: No
Online services available: No
Further Information
Author
German Wine Fund (DWF)
Forwarding service: Deep link to the original portal
The text was automatically translated based on the German content.
Technically approved by
Federal Ministry of Food and Agriculture (BMEL)
Professionally released on
28.09.2022
Source: Zuständigkeitsfinder Thüringen (Linie6Plus)
Competent Authority
Deutscher Weinfonds (DWE)
Address
55294 Bodenheim
