Every system of taxation is very complicated. That is why tax adviser are very favored.  Consequently, we can only give you a rough overview, but we are not able to make a  mandatory statement. Furthermore, we only correspond to the tax on alcohol. 

The tax on alcohol is a national tax, meaning that every country within Europe has its own tax  law. The customs duty is responsible for the tax on alcohol, not the finance office. 

Consequently, ever country wants to have the tax on alcohol which is sold in their own  country. So, the tax is incurred where the alcohol was sold lastly.  

This means, if you sell spirits in Germany to a private individual within Europe, Germany  obtains the tax on alcohol and the value-added tax, since Germany was the last country the  spirits were sold. 

If spirits are sold to a company within Europe, the product has to be edited regarding customs  law and law of taxation in this country. At this point, it is recommended to transport the  products firstly to a bonded warehouse at the target location for customs clearance (under  withholding of the alcohol tax) and pay tax on the product at the target location via the  bonded warehouse.  

The tax rates, for the value-added tax as well as for the tax on alcohol, differ depending on the  country.

The products are covered by insurance via PULQ GbR during the whole storage time. As soon  as the products are no longer located or are not yet located at our ground of PULQ GbR, for  instance, the products are still located with the haulage service, the products are not covered  by insurance anymore/yet via PULQ.

If you own a company in Germany or Europe, you are allowed to write the bills for your  customers and you can give us the transfer order afterwards.  

If you do not own a company in Germany or in Europe, we as PULQ GbR will write the bills  after we buy your products.

Spirits are taxed with 19% on private clients and industrial establishments, who are not  authorized of input tax reduction.

For companies who are authorized of input tax reduction, the value-added tax of 19% is not  incurred.  

The tax on alcohol is also added. 13,03Euros for one liter of pure alcohol. For example, a 700ml  bottle of spirit with an alcohol level of 40%Vol Alc. Makes 3,65Euros 

(0,7*0,4*13,03). 

So, you want to receive 10,00Euros for your bottle. Firstly, you add tax on alcohol. As in the  example above, this would make 13,65Euros. This prize has to be taxed with 19%. As a result,  the total prize would be 16,24Euros. These calculations are very important in order to  calculate the write selling price. Notice: first calculate the tax on alcohol, then add it to the  wished selling price, before the value-added tax is added afterwards. Everything else would  result in wrong outcomes.

In times of Covid-19 and the restrictions, which result from it, the possibility of extreme delays  cannot be excluded. Import and export are both possible. Nevertheless, you should be aware  of the fact that a time scheduling is not possible!