Tax increase for gastronomy from 2024: gastronomy killer or necessity? analysis

Gemäß einem Bericht von web.de, wird die Mehrwertsteuer in der Gastronomie ab Anfang 2024 voraussichtlich von sieben auf 19 Prozent angehoben werden. Der Hotel- und Gaststättenverband Dehoga befürchtet, dass dies zu finanziellen Problemen und sogar Insolvenzen in der Branche führen könnte. Die Umsätze liegen immer noch mehr als 10 Prozent unter dem Niveau vor Beginn der Coronakrise. Die Politik hatte die Mehrwertsteuer während der Pandemie gesenkt, um die Restaurants, Hotels und Cafés zu unterstützen. Jetzt soll diese Maßnahme Ende 2023 auslaufen.

Dehoga gives several reasons why VAT should remain at seven percent. An increase would have a negative impact on the diversity of the restaurant landscape, especially in inner cities and rural areas. In addition, innkeepers would have to pass on the higher VAT directly to customers, which could mean that certain groups of customers can no longer afford to visit a restaurant. The association also complains about a lack of tax equality, as prepared meals in restaurants would be taxed at 19 percent, while take-away meals would still have a tax rate of seven percent.

Consumer advocate Frank Waskow from the North Rhine-Westphalia Consumer Center is of the opinion that the catering industry was already supported with Corona aid during the pandemic and that the reduced VAT should therefore be maintained. In addition, if the VAT was not increased, the state would lose more than three billion euros in revenue per year. Waskow asks whether companies that are supposedly no longer profitable due to the repayment of VAT actually have a future.

The Munich economist Florian Neumeier from the Ifo Institute has a different opinion. He believes that subsidizing a single industry can have detrimental effects on other industries as it could lead to labor relocation. Neumeier also considers the argument that the reduced VAT enables low-income people to visit restaurants more frequently to be critical from a distribution point of view. Gastronomic services are in greater demand from households with higher incomes.

It remains to be seen how the discussion about VAT in the catering industry will develop and what impact this will have on the industry.