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Germany Cuts VAT on Restaurant Food to 7%, Menus Largely Unchanged

Higher wage floors, energy prices and debts are absorbing the relief for many operators.

Overview

  • The reduced rate took effect on January 1 under the Steueränderungsgesetz 2025, and beverages remain taxed at 19 percent.
  • Spot checks in Frankfurt, Bavaria and Hesse found most restaurants holding prices, with only isolated cuts such as cheaper lunch offers or small reductions on selected dishes.
  • Industry group Dehoga says the relief will help secure jobs, restore competitiveness against takeaways and retail, and fund investments or repayments.
  • The statutory minimum wage rose to €13.90 per hour this month, adding to personnel costs cited by owners.
  • A survey by IHK Nord reported the hospitality business climate index improving from 83 to 99 based on responses from more than 500 firms.