20
2
3
42
Brewing sector
Supplying sectors
Hospitality industry
Retail
3
4
14
4
28
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 Luxembourg
economy can also be expressed in terms of value-added.
The total value-added generated by these 1,536 jobs is
estimated at 66 million euro :
Total revenue from excise, VAT and income-related
contributions due to beer production and sales were
estimated to be 51.4 million euro:
VAT revenue was estimated as 17 million euro, the main
contribution being from the hospitality sector.
Total excise revenue from beer was 3.7 million euro.
Income-related revenue due to beer production and
sales was approximately 30 million euro, comprising10
million euro in income tax, 10 million euro social security
contributions paid by employees and 10 million euro
social security taxes and payroll taxes paid by employers.
›
Graph 25.4. / Value added due to the production
and sale of beer : 66 million euro
›
Graph 25.5. / Government revenues due to the production
and sale of beer : 51.4 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Luxembourg
25
161