Expiration of reduced taxation for restaurant and catering services; Introduction of non-objection regulation for New Year’s Eve

• The reduced taxation of restaurant and catering services according to § 12 paragraph 2 number 15 of the Value Added Tax Act will expire on December 31, 2023.
• From January 1, 2024, the general tax rate of 19% will apply to these services.
• To avoid transitional difficulties, the reduced tax rate of 7% will be allowed for restaurant and catering services, except for the sale of beverages, performed on the night of December 31, 2023 to January 1, 2024.
• This information will be published in the Federal Tax Gazette Part I.

Source: bundesfinanzministerium.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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