die  Tabaksteuer

B2

Estimated CEFR level.

/taˈbakʃtɔʏ̯ɐ/

📜 What exactly is 'die Tabaksteuer'?

The German word die Tabaksteuer refers to the tobacco tax. It's a specific type of excise duty (Verbrauchssteuer) levied by the government on tobacco products such as cigarettes (Zigaretten), cigars (Zigarren), cigarillos (Zigarillos), and fine-cut tobacco for hand-rolling (Feinschnitt).

It serves as a significant source of revenue for the state and also pursues public health objectives by aiming to make tobacco consumption less attractive through higher prices.

The word always uses the article die because the base word 'Steuer' (tax) is feminine in German, and compound nouns take the gender of the last part (die Steuer -> die Tabaksteuer).

🧐 Grammar in Detail: 'die Tabaksteuer'

The word "Tabaksteuer" is a feminine noun. Here is its declension:

Example Sentences

1. Die Bundesregierung plant eine Erhöhung der Tabaksteuer.
   (The federal government is planning an increase in the tobacco tax.)
2. Ein Teil der Einnahmen aus der Tabaksteuer fließt in den Gesundheitsetat.
   (Part of the revenue from the tobacco tax flows into the health budget.)
3. Wie hoch ist die Tabaksteuer auf eine Packung Zigaretten?
   (How high is the tobacco tax on a pack of cigarettes?)
4. Über die Jahre wurden die Tabaksteuern mehrfach angepasst.
   (Over the years, the tobacco taxes have been adjusted multiple times.)

🗣️ Usage in Context

Die Tabaksteuer is primarily used in contexts related to finance, politics, legislation, and public health.

• Contexts: Discussions about government revenue (Staatseinnahmen), budget planning (Haushaltsplanung), health prevention (Gesundheitsprävention), regulation of addictive substances (Regulierung von Suchtmitteln), pricing of tobacco products (Preisgestaltung von Tabakprodukten).
• Typical Verbs: die Tabaksteuer erhöhen (increase), senken (lower), zahlen (pay), abführen (remit), berechnen (calculate), festlegen (set).
• Comparison: It is a specific Verbrauchsteuer (excise duty/consumption tax), similar to the alcohol tax (Alkoholsteuer) or fuel tax (Mineralölsteuer). It differs from general taxes like VAT (Mehrwertsteuer) or income tax (Einkommensteuer) because it is only levied on specific products.

🧠 Mnemonics for 'die Tabaksteuer'

Article Mnemonic: Think of taxes as a burden. In German, 'die Last' (the burden) is feminine. Since 'die Steuer' (the tax) is also feminine, the compound noun 'die Tabaksteuer' is feminine too.

Meaning Mnemonic: Imagine smoke (from Tabak) rising into the state treasury (Steuer). Tabak + Steuer = payment for the pleasure of smoking.

🔄 Synonyms and Antonyms

Similar Terms (Potential for Confusion!)

• Mehrwertsteuer (MwSt.) / Umsatzsteuer (USt.): VAT / Sales Tax. General consumption taxes applied to almost all goods and services, levied in addition to the Tabaksteuer on tobacco products.
• Gesundheitsabgabe: 'Health levy'. A broader term that could include other charges to finance the healthcare system.

😂 A Little Joke

Fragt der Finanzbeamte den Raucher: "Warum rauchen Sie eigentlich?"
Antwortet der Raucher: "Damit Sie durch meine Tabaksteuer Ihren Job behalten können!" 😉

(Tax officer asks the smoker: "Why do you smoke, actually?"
Smoker replies: "So that you can keep your job thanks to my tobacco tax!") 😉

✒️ A Little Poem about the Tax

Der Qualm steigt auf, der Preis tut weh,
die Tabaksteuer, oh je, oh je.
Für jede Kippe, jeden Zug,
zahlt man dem Staat nun genug.
Gesundheit soll's fördern, sagt man klar,
doch füllt sie auch die Kasse, Jahr für Jahr.

(The smoke ascends, the price brings pain,
the tobacco tax, oh dear, again.
For every butt, for every puff,
one pays the state now quite enough.
It's meant for health, they state so clear,
but fills the coffers, year by year.)

❓ A Little Riddle

Ich mach' das Rauchen teuer,
bin eine staatlich' Steuer.
Auf Zigarre, Kraut und Stängel,
bin ich des Rauchers Bengel.

Wer bin ich?

(I make smoking expensive,
I am a government tax, intensive.
On cigars, tobacco leaf, and stick,
I am the smoker's troublesome trick.

What am I?) Solution: die Tabaksteuer (the tobacco tax)

💡 More Interesting Facts

Word Composition: The word "Tabaksteuer" is a compound noun, composed of:

• Tabak: Refers to the tobacco plant and products made from it.
• Steuer: A monetary payment to the state without entitlement to a specific individual return service (a tax).

Type of Tax: Die Tabaksteuer is classified as an indirekte Steuer (indirect tax) and a Verbrauchsteuer (consumption tax / excise duty). This means it is not paid directly by the consumer to the tax office (Finanzamt), but is included in the price of tobacco products and remitted by the manufacturer or retailer.