>>>>>>How do you make brandy? Do you have a distiller?
>>>>>
>>>>>That's the only way. Bought a second-hand one early on, 80l, and it already paid itself off, well, theoretically, in value it produced - I'm not selling.
>>>>
>>>>I am not buying :). Is it legal is Serbia?
>>>
>>>Yes. If you mean to sell, you must be a registered producer and pass some inspection. The difference is in your annual production - the limit is at 90 liters, which is just about how much I make. Only once I made more, but then there was a year, 2012, when I made none. Very thin year.
>>>
>>If you are not selling (or giving away as presents) you empty on average nearly half an US gallon of volume of self-distilled, probably with alcohol % higher than the usual 40% found in grocery stores?
>
>I am giving some away, to guests and friends, and we do empty some quantity, but most of it is left for later. Doesn't lose anything by being
stored in glass indefinitely.
>
>The strength is generally around 48-49% at 20C.
>
>>Semms more fitting for a restaurant giving valued customers a special treat "on the house" to avert taxes...
>
>No business, no tax. Simple as that.

Lucky you has not the germsn equivalent of IRS to cope with.
Their base assumption is everything not drunk by you, your immediate family or at your table is not tax free - it might be a gift aka bribe.