tax glossary

Indirect taxes

Indirect taxes are linked to goods or services and are included in their prices or shown additionally.

The best known and largest is value added tax. This must be charged by companies above a certain turnover.

Other indirect taxes are:

  1. Customs duties
  2. military service replacement levy (formerly military service replacement)
  3. Taxation of distilled spirits
  4. Federal stamp duties
  5. tobacco tax
  6. beverage tax (beer tax)
  7. Direct federal tax (until 1983: military tax)
  8. Value Added Tax (until 1995: goods sales tax)
  9. withholding tax
  10. mineral oil tax and automobile tax (formerly fiscal tariffs)
  11. casino tax

Source: EFD