Legal loophole: no Tax for Appelsientje with dairy

Appelsientje has recently attracted attention by circumventing the soft drink tax through a legal maneuver: adding a small amount of dairy to their products. This practice, while fully compliant with existing legislation, has raised questions about the effectiveness and intentions of fiscal policies dating back to 1993.

Under the law, non-alcoholic beverages containing a certain percentage of milk fat are exempt from excise tax. This policy is currently under review by the government and the House of Representatives, which are considering the implementation of a differentiated excise tax based on the sugar content of beverages. A recent outline letter offers various options for adjustments in tax policy.

Government responses

The government has confirmed that Appelsientje is operating within the bounds of the law. Nevertheless, it denies that the addition of cow's milk to beverages undermines government policy regarding protein transition. Within the current objectives, there is room for the consumption of both plant-based and animal proteins, with Appelsientje's products not jeopardizing these goals.

Future adjustments and policy options

The government is considering various policy options for future tax changes. This includes revising the fiscal treatment of beverages containing minimal amounts of dairy. These options, currently under consideration by the parliament, aim to support fiscal objectives and promote a healthier lifestyle. However, the current legislation is primarily focused on generating tax revenue, which means the emphasis on health is less pronounced.

Read the full government response