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February 7, 2024

Germany's early-stage legislative process commences for tax on meat products

  • The German Government has released a concept paper about the possible implementation of a new tax on meat products.
  • The tax may be introduced in several stages, likely starting with pork and related products.
  • However, it is not yet known what form the tax could take or what the possible rates or introduction date for such a measure may be.

The German Ministry for Nutrition and Agriculture has released a concept paper about the implementation of a tax on meat products. This follows the publication of the German Government's recent "Pathway to the Federal Government's Food and Nutrition Strategy," which promotes plant-based diets and was adopted by the Cabinet on 21 December 2022.

Revenue derived from a new meat tax is likely to be used for important agricultural and food policy projects. For example, the tax may support investment needs for agricultural businesses involved in pig farming to provide more space for animals.

It is understood that the tax is likely to be introduced in several stages and that taxation may begin with pork products. The tax could apply to meat (i.e., pork), meat products and edible offal, as well as processed products with a certain proportion of meat, meat products or edible offal. The measure could be extended to beef and other types of meat at a later stage.

It is not yet known if the charge would be introduced by way of a levy or a tax, although information from the Ministry suggests there is a preference for a tax scheme. The concept now needs to be discussed and approved through the necessary processes at the ministerial and political levels. The applicable tax rates are yet to be discussed in the political process.

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Contact Information

For additional information concerning this Alert, please contact:

EY Tax GmbH Steuerberatungsgesellschaft (Germany)

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

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