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Severance pay distillery

Designation for a production plant (distillery) of spirit drinks whose distillation equipment is not under official seal during operation. The amount of alcohol to be taxed is usually calculated after a declaration (settlement declaration) on the basis of the type and quantity of the raw materials to be processed and of fixed operating times and yield quantities. Through this type of tax declaration, the tax is paid (settled), one speaks of the settlement of the tax claim. The maximum permitted quantity is usually limited. During periods when the distillery is not in operation, the use of the distillery is prevented by an official seal. This is in contrast to the sealed distillery, where all distillation devices are set up in such a way that all distillates are precisely recorded and cannot be removed until they are officially recorded. See also under distillation.

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Andreas Essl
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