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Germany: Domestic Corporate Taxation

Sales Taxes and VAT

The standard VAT rate is 19%, and a reduced rate of 7% applies to food, books, periodicals and medicines. Exports are zero-rated. The area of Büsingen and the island of Helgoland are exempt from VAT.

Small businesses are exempt from VAT if the turnover in the previous calendar year did not exceed EUR17,500 and is unlikely to exceed EUR50,000 in the following year.

 

 

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