# Boat tax (motor boat duty)

- Canonical URL: https://www.gerhardmerk.de/boat-tax-motor-boat-duty
- Post ID: 587467
- Modified: 2023-07-25T21:00:00+00:00
- Language: en

## Definition

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: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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