357
2.592
2.524
7.344
Brewing sector
Supplying sectors
Hospitality industry
Retail
2,525
712
1,000
660
7,553
Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
7 | Total value added due to beer
8 | Total government
revenues due to beer
The contribution of the brewing sector to the German
economy can also be expressed in terms of value-added.
The total value-added generated by these 510,100 jobs is
estimated at 12.8 billion euro :
Another substantial direct effect of the brewing sector
concerns taxes and excises paid by beer brewers and
consumers. Excises reached 712 million euro and total
VAT income for the German government was estimated
at 3.5 billion euro. Personal income taxes and social
security contributions paid by employees of the brewing
sector amounted to 821 million euro.
In 2010, total revenue from excise, VAT and income-
related contributions due to beer production and sales
were estimated to be 12,449 million euro:
VAT revenue was estimated as 3,525 million euro, the
main proportion being generated by the hospitality sector.
The total excise revenues on beer amounted
to 712 million euro.
Income-related revenue due to beer production and sales
was approximately 8.213 million, comprising 2,815 million
euro in income tax, 2,604 million euro social security
contributions paid by employees and 2,794 million euro
social security taxes and payroll taxes paid by employers.
The brewing sector share of overall value-added arising
from the production and sale of beer is 21%, which is
signifcantly higher than the brewing sector share in total
employment arising from beer (6%). A key explanation for
this is the high productivity of brewing sector employees.
›
Graph 18.4. / Value added due to the production
and sale of beer : 12,8 million euro
›
Graph 18.5. / Government revenues due to the production
and sale of beer : 12.4 billion euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Germany
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