- The VAT rate for catering services in Germany will return to 7% from January 1, 2026.
- The previous distinction between food delivery and restaurant services for VAT purposes is largely eliminated.
- Despite this change, complex and new VAT issues remain, especially regarding the treatment of certain milk-based drinks and luxury foods.
- Exceptions and special rules still apply, particularly for foreign companies and specific products.
- The differentiation between food and beverages continues to create tax-related debates.
Source: datenbank.nwb.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.
