Definition and legal classification of alcopops
Alcopops are alcoholic mixed drinks that are regarded, especially by adolescents and young adults, as a consumer-friendly alternative to traditional spirits. The term “alcopop” is derived from the words “alcohol” and “pop” (in the sense of pop culture) and refers to ready-to-drink, mostly sweet-tasting beverages that either consist of premixed spirits (such as vodka, rum, or gin) with soft drinks or fruit juices, or represent these mixtures on an industrial scale. Legally, alcopops in Germany and the European Union are subject to their own regulatory framework.
Statutory definition of alcopops
The legal definition of alcopops is primarily found in the German Alcopop Tax Act (AlkStG). According to § 1 para. 2 AlkStG, alcopops are mixed beverages that meet the following requirements:
- They contain at least 1.2 percent and at most 10 percent alcohol by volume.
- They are ready-to-drink beverages produced by mixing alcoholic beverages (especially spirits) with non-alcoholic drinks (like lemonade or fruit juices).
- The beverages are intended for distribution in closed packaging (usually cans or bottles) and are marketed as ready-to-drink products.
A precise legal codification of differing categories is also found in EU Regulation No. 110/2008, which governs the uniform classification of spirit drinks.
Taxation of alcopops
Alcopop tax under German law
With the entry into force of the so-called Alcopop Tax Act on July 1, 2004, a special excise tax on alcopops was introduced in Germany. The tax is intended, in particular, to curb consumption among adolescents and amounts – pursuant to § 2 AlkStG – to between 5.55 euros and 8.37 euros per liter of pure alcohol, depending on alcohol content and quantity of the beverage. The tax is significantly higher than the regular beer or sparkling wine tax in order to achieve a deterrent effect.
Tax treatment and collection
The tax obligation arises according to § 4 AlkStG upon production, import, or shipment and withdrawal of the alcopops from a tax warehouse for consumption. The responsibility for payment of the tax lies with the manufacturer or importer of the beverages. Violations of the tax regulations can be punished as administrative offenses or as tax evasion. The alcopop tax is a so-called self-assessment tax, meaning the taxpayer must declare the taxable amount themselves.
EU legal classification and harmonization efforts
In addition to national regulations, there are also European law requirements within the scope of harmonizing excise duties. However, the specific rate of tax is left to the member states. Directive 92/83/EEC regulates the application of common tax categories, within which alcopops are predominantly classified as “other alcoholic beverages.”
Youth protection and sales restrictions for alcopops
Sales and consumption bans under the Youth Protection Act (JuSchG)
Alcopops are subject to strict youth protection regulations in Germany to ensure the protection of minors. According to § 9 para. 1 sentence 2 JuSchG, the sale of alcopops to children and adolescents under 18 years of age in public is fundamentally prohibited. Similarly, consumption of these products by minors is forbidden. The regulations also cover mail order sales, so the shipping of alcopops must be monitored.
Advertising restrictions and labeling requirements
The Alcopop Tax Act stipulates additional provisions to prevent the distribution of alcopops to minors. According to § 4 AlkStG, all packaging must carry the clearly visible notice: “Sale to persons under 18 years prohibited, § 9 Youth Protection Act.” A violation of this labeling requirement constitutes an administrative offense and can be punished with fines.
Furthermore, under the Act Against Unfair Competition (UWG) and the State Broadcasting Treaty, advertising restrictions apply. Advertising for alcopops must neither target minors nor glamorize or trivialize alcohol consumption.
Market supervision and inspections
Market supervision is carried out by the competent authorities, namely customs authorities (in respect of the alcopop tax) as well as regulatory and youth welfare offices, which monitor compliance with youth protection provisions. Violations are sanctioned, with penalties ranging from fines up to business closure.
International comparisons and legal development
There are significant differences in the regulation and taxation of alcopops internationally. While Germany imposes one of the highest tax rates in Europe, other countries—such as the United Kingdom or Australia—also pursue restrictive approaches through tax increases or special levies. Studies have shown that, following the introduction of the alcopop tax in Germany, the sales of these products have decreased significantly.
Legal requirements are regularly adapted with regard to youth protection and health policy considerations. In particular, policymakers monitor circumvention possibilities through new product categories such as ready-to-drink spirits or flavored beer mixes.
Summary
Alcopops are subject to comprehensive state regulation in Germany and the European Union. Key legal aspects include the special excise duty, strict youth protection rules, extensive advertising bans, and specific labeling requirements. The aim of this regulation is to curb alcohol abuse, particularly among young people, and to ensure a high level of protection in the area of youth protection. Due to new market developments and public debate, the issue of alcopops remains of legal and political relevance.
Frequently asked questions
What age restrictions apply to the sale of alcopops in Germany?
Alcopops are subject to strict youth protection regulations in Germany. According to § 9 of the Youth Protection Act (JuSchG), the sale of alcopops—that is, alcoholic mixed drinks that consist predominantly of non-alcoholic beverages and spirits—to children and young people under 18 is prohibited. This applies both to sales in supermarkets, kiosks, and other outlets as well as supply in the hospitality industry. Free distribution, e.g. as part of promotional campaigns, is also not permitted to under-18s. Sellers are legally obliged to check the age of buyers by means of official ID if in doubt. Violation of this age limit is an administrative offense and can be punished with substantial fines.
Is there a special tax on alcopops in Germany?
Yes, since 2004, a specific alcopop tax applies in addition to the regular spirits tax, pursuant to the Alcopop Tax Act (AlkStG). This tax was introduced in response to the growing popularity of these drinks, especially from the perspective of youth protection. It currently amounts to 55 euros per liter of pure alcohol in alcopops. The purpose of the tax is to reduce the attractiveness of these products for young people through higher prices. The alcopop tax is levied on manufacturers and importers; however, it directly affects the retail price, so costs are passed on to consumers.
What labeling requirements exist for alcopops?
According to the Food Information Regulation (LMIV) and supplementary national legislation, alcopops must meet detailed labeling requirements. The packaging must clearly and visibly indicate that the drink contains alcohol. In addition, the Alcopop Tax Act requires a clear and permanently attached warning label, specifically targeting young people. For example, the following warning must appear: “Sale to persons under 18 years prohibited, § 9 Youth Protection Act”. Other mandatory information includes alcohol content, ingredients, and the name and address of the manufacturer.
How is the trade in alcopops monitored and sanctioned?
The trade in alcopops is monitored by the competent state authorities, in particular regulatory agencies, the police, and food safety authorities. These conduct regular random checks to ensure compliance with youth protection, tax, and labeling requirements. Anyone who violates these legal provisions—for example, by selling to minors or improper labeling—risks fines in the four to five-figure range. In serious or repeated cases, business operations may also be banned. The authorities work closely together and also carry out so-called test purchases.
Are there exceptions to the alcopop tax?
The Alcopop Tax Act provides for a few, but narrowly defined, exceptions. Pure beer mixes that consist exclusively of beer and non-alcoholic additives and do not contain added spirits or other distilled liquor are not subject to the alcopop tax. In addition, the tax does not apply to classic spirits or liqueurs that do not qualify as alcopops. Privately produced and not marketed mixed beverages are also exempt. However, as soon as a drink is classified as an alcopop according to the definition and offered for sale, the tax liability applies.
What responsibilities do operators in the hospitality sector have when dealing with alcopops?
Hospitality businesses must ensure that alcopops are not supplied to persons under 18. They are required to check the age of their guests when asked or in case of doubt in order to avoid violations of the Youth Protection Act. Furthermore, they must ensure that the menu and sales points display correct labeling and the prescribed warnings clearly. Under hospitality law, a violation can result not only in fines, but also in further regulatory actions, including revocation of the serving license.
What liability risks exist for violations of alcopop regulations?
In the event of a violation of alcopop-specific regulations, both the responsible natural persons (e.g., business owners, sales staff) and legal entities (e.g., the company itself) are liable. In addition to regulatory sanctions, civil claims for damages and, in serious cases, even criminal consequences may arise, for example in cases of repeated or intentional breaches. The risk of liability covers both financial damages—such as high fines—and reputational losses, which can negatively impact business operations. It is therefore recommended to regularly train sales staff and implement internal control mechanisms.
