Taxation in the catering industry – explained step by step

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Do you want to open a restaurant, take over one or take over the accounting of your restaurant business yourself? Then you should deal with the topic of taxes as early as possible. Here you can find out which taxes and duties you have to pay in the restaurant business in Germany and how careful planning also makes preparing your annual tax return easier. With the right tax tricks you can save money - we'll show you how!


Contents

Gastro taxes: These albania phone data taxes are yours
The most important restaurant taxes
At a glance: The most important tax deadlines
How profits and taxes in the catering industry balance each other out



Gastro taxes: These taxes are yours
Own restaurant including on-site catering or take-away with delivery service ? The type of catering business you run determines how much sales tax you will have to pay. But in addition to sales tax on food, drinks and services, there are a number of other taxes that you must pay to the tax office depending on your legal form, annual income, location and number of employees. These include:

trade tax
income tax or corporate tax
income tax
Lump sums for withdrawals of goods
Taking the tax burden into account is also an essential part of the business plan. You can find out what else you need to consider when creating a business plan in our blog article: Creating a business plan for the catering industry .



Taxation in the catering industry – explained step by step
Like all entrepreneurs, restaurateurs are subject to certain tax obligations and rights . To ensure that you make the right decisions right from the start, you should find out about the applicable regulations before you start your business. If you operate as a sole proprietor or partnership, for example, you can claim a trade tax allowance of 24,500 euros per year in the catering industry (as of January 2024).



The most important restaurant taxes
trade tax

The trade tax in the catering industry is levied by the city or municipality in which your catering business is located. The amount of tax is based on your calculated annual profit, which is multiplied by the uniform tax rate across Germany (3.5 percent). The trade tax rate varies from place to place. You can find more information on this on your municipality's website.

With this formula you can easily calculate the trade tax yourself: