- Plant-based milk substitutes are not considered milk or milk-based drinks and are subject to the standard tax rate
- Delivery of milk substitutes is not eligible for the reduced tax rate
- Vegan milk alternatives do not qualify for reduced taxation categories
- Delivery of beverages other than milk, milk-based drinks, and pure water are subject to the standard tax rate
- The legislature could introduce a reduced tax rate for milk substitutes, but this has not yet been done.
Source: haufe.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.