Cross-border shopping in the Netherlands (ENG)

Our study ‘Nog een rondje van de buren’ (Cross-border shopping in the Netherlands) for the Dutch brewers’ association showed that the increase in excise duties on beer for 2013 (+10%) led to a fall in domestic sales and a strong increase in the beer purchases made by Dutch consumers in both Germany and Belgium. Based on beer sales data for the first quarter of 2013, Regioplan calculated that excise duty revenue will be lower than expected: an increase of only 27 million euros against the Dutch Government expected 39 million euros.

Partly as a result of our study, the cross-border effect of an increase of excise duties was acknowledged by the Dutch government. Instead of a planned additional increase of 10 percent of the beer excises duties in 2014, the proposed rise is now set at 5.75 percent.

More information?
Below, you can download an English translation of the executive summary of this study.