The Sales Tax Act distinguishes between two tax rates, the general tax rate of 16 % and the reduced tax rate of 7 %. The sales are generally subject to the full tax rate of 16 %, unless the offense of § 12 II UStG is fulfilled.
This reduced tax rate is applied in particular to the delivery, import and intra-Community acquisition of almost all food (except for beverages and restaurant sales), books and newspapers. He also applies z. B. for local passenger transport as well as for sales of certain works of art.
§ 12 II UStG contains a final list of reduced sales. In the EU, the tax rates are not harmonized, so that the individual states have room for maneuver. A minimum normal tax rate of 15 % must not be fallen below