Questions businesses ask
- How is alcohol taxed in Switzerland?
- Spirits pay spirits tax of CHF 29 per litre of pure alcohol, and beer pays beer tax by original gravity. Wine is not taxed. Products of no more than 1.2% alcohol are not taxed (FOCBS; AlkV Article 21).
- Who collects alcohol tax?
- The Federal Office for Customs and Border Security (FOCBS, BAZG). Its Alcohol Sector handles spirits tax.
- Do I need an import licence for spirits?
- No. The FOCBS says no import authorisation is needed. Spirits tax, VAT and any customs duty are paid at import.
- What is the minimum age to buy alcohol?
- 16 for beer, wine and cider, and 18 for spirits and mixed drinks containing them (LMG Article 14; AlkG Article 41). Cantons and outlets may be stricter.
- Does a shop need a licence to sell spirits?
- Yes. Retail sale of spirits within a canton needs a cantonal licence, one for each outlet (AlkG Article 41a).
- Does an alcoholic drink need a nutrition declaration?
- No, if it has more than 1.2% alcohol by volume (LIV Annex 9). It does show its alcohol content (LIV Article 3).
- Can alcoholic drinks carry health claims?
- No. Drinks with more than 1.2% alcohol may carry only claims about a low or reduced alcohol or energy content (LIV Article 30).
- Where can spirits not be advertised?
- On radio and television, on public transport, at sports grounds and events, at events mainly for young people, and on packs or articles unrelated to spirits, among others (AlkG Article 42b).
- Are sweet alcoholic mixes taxed differently?
- Yes. Spirit mixes under 15% alcohol with at least 50 g of sugar per litre pay a tax 300% higher (AlkG Article 23bis).
- Do small breweries pay less beer tax?
- Yes. Economically independent breweries producing under 55,000 hectolitres a year pay reduced rates, up to 40% lower, according to the FOCBS.
- How does Compliant Always help with selling in Switzerland?
- Our team reads the rules for the markets you sell in. Compliant Always shows which apply to your product, keeps the documents behind each one ready, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.