Homebrewing and beer tax
Term from the Brauwerkstatt brewing glossary, category “Brewing and equipment”.
Explanation
In Switzerland, beer that you brew in your own household and drink yourself free of charge is tax-free up to 400 litres (about 106 gal) per calendar year; registered brewing clubs may brew 800 litres (about 211 gal). Anyone who brews more or sells beer must register with the Federal Office for Customs and Border Security (FOCBS). Other countries have their own rules; in the US, federal law allows 100 gallons per adult and year, up to 200 gallons per household.