Every year again ...! Whether you call it a Christmas tree, a Christmas tree or simply a fir tree - this is completely irrelevant for VAT purposes.

What is relevant, however, is the origin and the seller of your tree, because the tax rate depends on this. And - oh, tax miracle - there are a remarkable 5 VAT rates for the festive season!

Which rate applies: 0 %, 5.5 %, 7 %, 7.8 % or 19 %

🌲 With 0 % You pay VAT if you buy your Christmas tree privately from your neighbor or from a small business.
🌲 If a fir or spruce has grown wild in the forest and is sold by a farmer who sells it as a lump sum, it falls 5,5 % sales tax.
🌲 7 % However, sales tax is due if you buy your Christmas tree from a garden center, DIY store or supermarket.
🌲 If the tree comes from a plantation where a flat-rate farmer grows particularly beautiful trees, the tax rate increases to 7,8 %.
🎄 If you choose the full service offer and buy a decorated Christmas tree, you pay the full price. 19 % Value added tax.
It doesn't matter whether the tree is artificial or real.

Well then, happy holidays! 😉

👉 Do you have tax-related questions or concerns? Please contact us! We will be happy to advise you:
www.wsb-berater.com/kontakt

#CuriousTaxes #SalesTax #ChristmasTree #FrohesFest #TTaxLaw #WSB