As the operator of a catering business, you are

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ou enjoy a tax advantage if you work as a sole proprietor or partnership. In this case, you can deduct an allowance of 24,500 euros from your annual business income. If you are unsure, you should seek competent tax advice.

sales tax
obliged to collect sales argentina phone data tax on the food, drinks and services sold. The tax rates in Germany vary between 7 percent and 19 percent . The answer to the question of how much sales tax is charged for what sometimes does not seem entirely clear at first glance.

For example, restaurants with seating are subject to a 19 percent tax rate, and snack bars that only offer takeaway food are subject to a 7 percent tax rate. The service offered on site makes the small but significant difference here.

That's why, for example, in fast food restaurants , it makes a difference whether you eat the food and drinks in the restaurant or take them away. 19 percent sales tax is due for food on site, but only 7 percent for "to go". The question: " To eat here or to go? " may be annoying to some guests, but it is important for operators so that the billing to the tax office can be done correctly.

Luxury foods such as lobster or coffee are taxed at 19 percent. Tap water and milk, on the other hand, are only taxed at 7 percent. A typical example that makes you smile is coffee mix drinks that consist of at least 75 percent milk. You can therefore offer latte macchiato, café au lait, cappuccino, etc. at the 7 percent sales tax rate, provided the recipe is right - provided they are ordered to take away.

You pay sales tax to the tax office on a monthly basis through the advance sales tax return.

7% or 19%? In our blog article on VAT in the catering industry, we break down all cases and show you exactly when which tax rate is due in your restaurant.

income tax

As with any sole proprietorship or partnership, income taxes are also payable in the catering industry. You determine these as part of your personal tax return : the greater your restaurant's profit, the higher the taxes. You document the annual profit using an income surplus statement (EÜR). Since 2023, the basic income tax allowance to be deducted from profits is 10,908 euros for single people and 20,700 euros for married couples.

corporate tax

You only pay corporation tax if the legal form of your restaurant business is a corporation . You pay 15 percent corporation tax plus solidarity surcharge on the profit determined on the basis of your balance sheets. The corresponding taxes are payable quarterly . The deadlines are March 10, June 10, September 10 and December 10.

income tax

If you employ people in your restaurant , you are obliged to pay income tax and, if applicable, church tax to the tax office. The income tax is paid monthly with the salary payment . The solidarity surcharge, which is still due until 2021, only applies to employees with an income tax of 16,956 euros (singles) per year, so it generally no longer plays a role in the catering industry.