Mehrwertsteuer - Krone der Schöpfung

Angry Metal Guy 50

Black metal is, traditionally, an angry style of music. That’s not controversial, right? The early pioneers of the genre wrote about such things that made them angry or that were expressions of anger. With that in mind, it’s kind of weird that I’ve yet to hear about a black metal band that writes about taxes. Of all the controversial, rage-inducing elements of modern life to write about, surely taxes are something we can all agree on at least disliking. And yet, when I came across Krone der Schöpfung (“Crown of Creation”), the debut full-length release of German Mehrwertsteuer (“Value-Added Tax”), it was the first time I’d heard this idea in practice. Mehrwertsteuer offers here a bleak, satirical exploration of economics, greed, and, yes, taxation. How well does the idea translate?

I’ve jokingly commented that I expected Krone der Schöpfung to be the angriest black metal album I’ve ever heard—how could it not be with its subject matter? And while I obviously don’t genuinely have expectations that high, it was a nice surprise when Mehrwertsteuer hit the ground practically sprinting with energetic riffs and vicious snarls that align well with their melodic black(ened) metal vision. The barrage is instant; Krone der Schöpfung is here to grind you down; they’re like your boss’s boss’s boss in that way. The drumming is meaty, the riffs are angry, and the keys are rare but effective when they show up. Even the bass is mighty, taking some clear inspiration from death metal tropes; when it rears its head, as in “Steuerlast,” it’s downright grimy. All in all, Mehrwertsteuer do a good job of sounding like they really don’t care much for their titular concept, and it’s a treat.

Krone der Schöpfung by Mehrwertsteuer

How much you enjoy Krone der Schöpfung may well come down to how you feel in the first minute of the above highlight track. “Arbeitsmarktkampf” riffs like it has nothing to lose, a marching, steady rhythm punctuated by quick-fire tremolos, and extended melodic passages. The melodic passages are heavily influenced by death metal, which is to say they aren’t that melodic—rather, they break up the barrage of riffs and blast beats in a way that gives structure and purpose to Krone der Schöpfung.”Der Fiskus,” for example, despite an eerie opening with keys, is a beast of a song, featuring a particularly great contrast between low growls and high leads on the guitar. “Verlust der Vernunft” is a touch slower, but uses its chugging riffs to create a blackened soaring effect that gives it an atmospheric quality. Krone der Schöpfung is a heavy, blackened album first and foremost, and it is clear almost immediately after hitting play.

But the main reason I say your first impression is the most likely one to hold is that a lot of Krone der Schöpfung relies on the same basic structure and ideas. There are heavy riffs, meaty blast beats, and a fairly minimalistic melodic element—typically a tremolo—to keep each song from sounding exactly the same. To my ears, though, while they don’t all sound exactly the same, a lot of them are pretty close to it. My opinion on all three of “EZB,” “Leidzins,” and “Mittelstandsangst” essentially boils down to “nice riffs, cool growls.” It’s all technically proficient, but it feels like it’s lacking some kind of character or soul. The topic of black metal about taxes is either really bleak or really funny, and I don’t quite feel I get either from the experience. I’m honestly not sure if I think it’s something with the songwriting, the production, or if it’s just me—for example, I don’t speak German, so I can’t actually follow along with the commentary—but I can’t shake the feeling that something is missing here.

Mehrwertsteuer here offer well-executed metal on a relatable topic that feels like the first step in a good direction. While I’m not sure it quite has the impact it intends to, its solid foundation and interesting premise make Krone der Schöpfung worth a listen, and Mehrwertsteuer worth keeping an eye on. And if you like your metal blackened, angry, or just a touch sarcastic, you may find more to enjoy here than I did. I wish it had done more, but what is here is solid, straightforward, blackened, death-y metal. There’s certainly something to be said for that.

Rating: 2.5/5.0
DR: 5 | Format Reviewed: 320 kb/s mp3
Label: Self-release
Websites: mehrwertsteuer.bandcamp.com | mehrwertsteuer.rocks | facebook.com/mehrwertsteuer.metal
Releases Worldwide: August 8th, 2025

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