The lump sums for free transfers of value are determined on the basis of the Federal Statistical Office's calculation of private household expenditure on food and beverages. These are based on empirical values and offer the taxpayer the option of recording the withdrawal of goods on a monthly basis as a lump sum. This relieves them of the need to record a large number of individual withdrawals. This regulation serves the purpose of simplification and does not allow any additions or deductions to be made to adjust to individual circumstances.
The lump sums for material withdrawals are annual values for one person. For children up to the age of 2, there is no lump sum. For children up to the age of 12, half of the respective value is to be applied.
| Value for one person without VAT January 1 to December 31, 2026 |
|||
| Branch of industry | reduced Tax rate |
full Tax rate |
in total |
| Bakery | 1.671 € | 214 € | 1.885 € |
| Butcher's shop | 1.487 € | 567 € | 2.054 € |
| Restaurant and catering a. with distribution of cold food b. with distribution of hot and cold food |
1.824 € 3.173 € |
629 € 828 € |
2.453 € 4.001 € |
| Beverage retail | 123 € | 276 € | 399 € |
| Café and pastry shop | 1.610 € | 598 € | 2.208 € |
| Milk, milk products, fat products and eggs (retail) | 721 € | 0 € | 721 € |
| Food and beverages, retail | 1.395 € | 368 € | 1.763 € |
| Fruit, vegetables, tropical fruit and potatoes (retail) | 384 € | 169 € | 553 € |