Bordeaux
Burgundy
Champagne
Rhône
Napa Valley
Tuscany
Piedmont
Mosel
Oregon
Rioja
California sparkling
Valais and Lavaux
England
Douro
Etna
Mendoza
Marlborough
Stellenbosch
Barossa Valley
Tasmania
Beaujolais
Jura
Alsace
Loire
Provence
Ribera del Duero
Sonoma
土地の価格
良い年と悪い年
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In several countries wine is a 'wasting asset' or a chattel with special treatment for capital gains; in others gains are taxed like any other. Duty and sales taxes apply on delivery; 'in bond' defers them. None of this is advice — rules differ by country and change, and a taxpayer should consult a professional.
The general shape
Purchase taxes: duty and VAT or sales tax are charged when wine leaves bond for consumption, not while it is traded in bond. Capital gains: some jurisdictions exempt or reduce tax on gains from tangible chattels or 'wasting assets' with a predictable life under a threshold; others tax gains fully; the treatment can depend on whether the taxpayer is judged to be trading. Inheritance and wealth taxes may count wine as an asset.
Why it matters for the numbers
Two collectors in different countries selling the same case see different net proceeds. Corkonomics' returns are pre-tax and gross; the site does not model tax and does not give tax advice.