Fundamentally, ethanol is subject in Germany to brandy tax. This amounts to €13.03/liter at this time for pure alcohol and is charged by the customs authorities to the manufacturer. The use of ethanol can be tax-free for technical purposes (printing, paint manufacturing, cleaning materials production, cosmetics, etc.) and as sterno. In order to prevent that that this ethanol without deduction of this tax is drunk as a consumer good, or that this would be available, untaxed alcohol is denatured by the customs authorities. Denaturing means that ethanol is mixed with other chemicals, such as e. g. MEK (methyl-ethyl-ketone)=2-Butanone, with two further brandy tax legally prescribed marking components), petrol ether, cyclohexane, phthalate acid diethyl ester (diethylphfthalate) or similar, in order to make it unusable for human consumption.

The INCI description 'alcohol' stands for ethanol. An alcohol tax is levied on ethanol and drinking alcohol, which can be made from it. It is therefore somewhat more expensive than denatured alcohol. The description 'alcohol denat.' stands for denatured alcohol. It is made unpalatable through bad-tasting, -smelling or difficult to separate substances. The valuation of alcohol depends upon the denaturing material, which is not addressed in the INCI declaration.

Have been used primarily as a softener, phthalates have been suspected to be responsible for infertility, mainly with men. These materials are widely distributed and are highly hazardous to health, because they impact the hormone budget of humans and damage fertility and development. Together with the phthalate loads, an increase in testicular cancer cases and mutations in male sexual organs are under discussion. Up to now it has been unclear to what degree phthalates enter into the human body. Results up to now demonstrate that these amounts, especially for children, are much higher than had been previously thought. Leading scientists and international expert committees have established the fact that phthalate absorption can be seen as a factor with the observed in sperm counts and therefore male fertility.

Tax-advantaged cosmetic and medical alcohol. Rectified spirit made unusable for consumption using diethyl phthalate. Bitter taste.

Denaturizing. Making unpalatable luxury food stuffs by means of difficult to remove additives, e.g. alcohol with pyridine, methanol, etc. Denaturants = Denaturants are usually added to cosmetic products that contain ethanol in order to make them unpalatable.