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Die ermäßigte Mehrwertsteuer in der Gastronomie: Bewertung und subventionspolitische Schlussfolgerungen

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  • Heinemann, Friedrich
  • Nicolay, Katharina
  • Steinbrenner, Daniela

Abstract

Die Anwendung des ermäßigten Mehrwertsteuersatzes auf Restaurant-Dienstleistungen wird nach jetzigem Rechtsstand zum Jahresende auslaufen. Diese Ausnahme war 2020 als vorübergehende steuerpolitische Hilfe für die Gastronomie in der Pandemie beschlossen worden. Aktuell wird diskutiert, diese Ermäßigung zu entfristen. Die hier vorgelegte Analyse setzt sich mit den Argumenten dieser Diskussion auseinander und leitet Empfehlungen ab.

Suggested Citation

  • Heinemann, Friedrich & Nicolay, Katharina & Steinbrenner, Daniela, 2023. "Die ermäßigte Mehrwertsteuer in der Gastronomie: Bewertung und subventionspolitische Schlussfolgerungen," ZEW Expert Briefs 23-04, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewexb:2304
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