19% VAT

This is the standard VAT rate in Germany. By default, all of the services and goods in Germany are taxed with 19% VAT.

7% VAT

Common cases that are subject to reduced 7% VAT rate:

  • Newspapers, magazines and books

  • Services under copyright protection. e.g. copyrighted texts, graphics, images, newspaper articles, screen designs, web texts, brochures, logos.

  • Admission to theatres, concerts and museums

  • Performances by performing artists, at film, circus, theatre shows and concerts

  • Passenger transport 

  • Handmade works of art (without involved computer power)

  • Take away food

  • Some food and drinks

  • Flowers for decorative use

0% VAT

Common cases that are not subject to VAT:

  • Sale of real estate

  • Letting and leasing of real estate

  • Medical and nursing services

This documents covers the common cases for freelancers, but it's not complete.
For the full list, please refer to this official document.

Sorted tax guides are provided without liability and do not replace a tax advisor.
To get an accurate answer for your specific case, please consult a tax advisor.
You can always
ask one of tax advisors on the Sorted platform.

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