Spirits can be stored in tax warehouses tax-free. Only when the spirits leave these warehouses are they taxed.
The tax warehouse covers all of the premises agreed and specified in a plan of the location with the Alcohol and Tobacco Division (A AT). Here spirits can be produced, processed, stored, aged, decanted or bottled. Today, 90% of spirits consumed in Switzerland come from tax warehouses.
Transfer under tax suspension
Spirits under tax suspension can be transferred from one tax warehouse to another. In the case of transportation, the recipient becomes liable to pay tax upon confirmation of the receipt of the goods. The consignor is exempt from tax as soon as he is in possession of the confirmation of receipt.
If spirits are delivered untaxed to a company which does not have tax warehouse status, the consignor remains liable to pay tax, i.e. it will receive a tax invoice from the A AT for this delivery.