Special transaction and excise taxes

This is a specialised field that encompasses a colourful range of taxes with a wide variety of broad and burdensome effects. The common denominator of special transport and excise duties is that they tax transport and consumption processes in commercial transport.

Special transport taxes

These include:

• Real estate transfer tax (GrEStG),
• Motor vehicle tax (KraftStG),
• insurance tax (VersStG),
• fire protection tax (FeuerschStG),
• Racing betting and lottery tax (RennwLottG).

Special excise duties

These include:

• Beer tax (BierStG),
• Energy tax (EnergieStG),
• Coffee tax (KaffeeStG),
• Air transport tax (LuftVStG),
• Electricity tax (StromStG),
• tobacco tax (TabStG).

Requirement profile

The special transport and excise duties represent a specialised tax area. The treatment of these types of tax in structuring, tax dispute or criminal tax proceedings places high demands on advisors, not least because of their low level of scrutiny, sparse case law and administrative commentary.

Influences of European law

In structuring, litigation or defence situations, the focus is on the factual basis, exemption or deferral provisions or the curability of procedural violations. In many cases, Union law (customs law; harmonisation directives; general principles of Community law) must be taken into account.

Competence team for Special transaction and excise taxes:

Dr. Herbert Olgemöller
Cologne

Prof. Dr. Burkhard Binnewies
Cologne

Dr. Martin Wulf
Berlin

Marc Nürnberger
Berlin