A tax levied in some places around 1920 for the keeping of watercraft with a combustion engine that were not used for the paid transport of passengers or goods. The purpose of the tax was to reduce the nuisance on inland waterways – especially noise, wave impact, wash of the waves, exhaust fumes, damage to embankment structures and nature in general – caused by so-called leisure captains. Accordingly, the horsepower of the engine formed the basis of assessment, and the tax rate for fast boats was correspondingly high; in Berlin, according to the law of March 28, 1923, up to 300 marks per year. – From about 1990, the boat tax was reintroduced here and there. On other waters, especially those used for drinking water provision, private motorboats were completely banned.
Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent!
University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: email@example.com