Dutch Tax Plan 2026 – Closing the dairy loophole for non-alcoholic beverages
Innovation in the beverage sector is advancing rapidly, driven by changing consumer trends and growing health awareness. New products are appearing faster than legislation—both technical and fiscal—can adapt.
These products are typically marketed as low-alcohol or alcohol-free alternatives, styled and presented like traditional alcoholic drinks (cocktails, beers, wines), but without the risks associated with intoxication.
The first widely successful example was alcohol-free beer. It was soon followed by “hard seltzers,” marketed as light, refreshing, and harmless. These lightly alcoholic, carbonated, fruit-flavoured drinks were designed to resemble soft drinks.
Wine producers have now entered this “light” beverage market with so-called alcohol-free or, more technically, de-alcoholised wine. However, producing and selling such products is subject to significant technical and fiscal constraints. These apply not only to the de-alcoholisation process itself, but also to the resulting wine and to the alcoholic by-product left over.
Technical Aspects
EU Regulation 1308/2013 (Annex VIII, Section E) defines which oenological practices are authorised for de-alcoholisation:
Partial vacuum evaporation – removing alcohol through boiling.
Membrane techniques – filtering through semipermeable membranes.
Distillation – separating alcohol through distillation systems.
The last two are most commonly used. Each method, however, poses a challenge: alcohol is the “soul” of wine, shaping its aroma, flavour, and structure. The more alcohol is removed, the less the product resembles traditional wine in the eyes of consumers.
Partial de-alcoholisation helps preserve wine’s identity, keeping much of its original aroma and flavour.
Almost total de-alcoholisation produces a drink closer to a soft drink, which has its appeal, but demands advanced techniques to restore aroma and taste.
For example:
In vacuum distillation, aromas are separated from the hydro-alcoholic liquid and must later be reintegrated into the wine.
In membrane processes, efficiency is key to preserving aromas. A portion of the distilled hydro-alcoholic liquid may need to be returned to maintain balance and flavour.
Restrictions under EU Regulation 1308/2013
No organoleptic defects – The product must still taste and smell like wine.
Membrane techniques are often best here, as they can preserve aromas more effectively than vacuum distillation.
No addition of alcohol – Wine must come entirely from fermentation.
Re-adding aromas that naturally contain alcohol should not be treated as “adding alcohol,” since it was originally part of the wine.
No addition of water (except for technical reasons) –
Returning part of the original water content to balance the product should not be considered “adding” water, as it is part of the original composition.
Fiscal Aspects
Directive 92/83/EEC on excise duties does not directly regulate de-alcoholisation, leaving control to Member States.
In Spain, the Tax Agency requires prior authorisation for de-alcoholisation processes. Producers must declare:
the technique used,
facilities and equipment, and
the intended use of the recovered alcohol (since this by-product cannot be freely stored, used, or circulated).
Tax treatment of de-alcoholised wine
Under Article 8 of Directive 92/83, excise duty applies only if alcohol content exceeds 1.2% vol.
(For beer, the threshold is lower: 0.5% vol.)
From a customs perspective (EU Combined Nomenclature):
≤ 0.5% vol. → classified as non-alcoholic beverage (CN code 2202).
> 0.5% vol. → classified as wine (CN code 2204).
