Pay trade tax for the German Wine Fund
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
Does your company bottle wine products and sell them to resellers or buy products for bottling? Then you must pay an annual levy to the German Wine Fund.
If your company bottles German wine products and sells them to commercial resellers or sells them abroad without bottling 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 institution 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.
Teaser
Does your company bottle wine products and sell them to resellers or buy products for bottling? Then you must pay an annual levy to the German Wine Fund.
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?
Levy: 0,67 EURPayment in advance: nopro 100 Liter
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
- § 43 Absatz 1 Nummer 2 Weingesetz (WeinG)
- § 44 Absatz 2 Weingesetz (WeinG), in Verbindung mit § 1 Absatz 1 Satz 1 und Absatz 4 Verordnung über die Erhebung der Abgabe für den Deutschen Weinfonds (Weinfonds-Verordnung – WeinfondsV)
- § 1 Verordnung über die Erhebung der Abgabe für den Deutschen Weinfonds (Weinfonds-Verordnung - WeinfondsV)
Appeal
No legal remedies are provided for.
Applications / forms
Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance necessary: No
Online services available: No
Weiterführende Informationen
Author
German Wine Fund (DWF)
The text was automatically translated based on the German content.
- Levy for the German Wine Fund (trade levy) Collection
Remark: Display of performance in the source portal




