Germany is known for its strict rules regarding store opening hours, particularly on Sundays and public holidays. In general, stores are not allowed to be open on these days, with some exceptions. The law on shop opening hours ("Ladenschlussgesetz") regulates the opening hours and conditions for the operation of retail stores in Germany.
The main purpose of the law is to protect the rights of employees and ensure that they have time for rest and leisure, as well as to promote social and cultural values. However, the rules also affect consumers and businesses, as they limit the availability of shopping opportunities.
Can retailers be open on Sundays in Germany?
Public
Germany
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
15650
Content accuracy validation date:
11.04.2023
Content accuracy validation time:
11:00h
Exceptions to the Sunday and holiday closing requirement are only granted for certain categories of stores, including:
- Retail stores at airports, train stations, and other transportation facilities
- Stores that sell souvenirs, books, and other similar items at tourist destinations
- Gas stations and stores at gas stations
- Bakeries, flower shops, and other stores that sell food and essential household items, with a sales area of less than 100 square meters
- Stores that are open for cultural or entertainment purposes, such as museums, theaters, and cinemas
However, even for these exceptions, there are strict rules regarding the opening hours and conditions for operation on Sundays and public holidays. In general, stores are only allowed to be open for a limited time, usually between 6 a.m. and 10 p.m., and employees who work on Sundays and public holidays are entitled to extra pay or a compensatory day off.
The law on shop opening hours also applies to online retailers, who are generally not allowed to deliver goods on Sundays and public holidays, except for certain categories of items, such as fresh food, flowers, and newspapers.
There are some regional variations in the application of the law on shop opening hours, as the regulation of retail sales is a matter of state legislation. For example, in Berlin, stores are allowed to be open on four Sundays per year, while in Bavaria, stores are generally closed on all Sundays and public holidays.
Overall, the rules for store opening hours in Germany are strict and complex, but they serve important purposes in protecting the rights of employees and promoting social and cultural values.
Other news from Germany
Germany Updates Special VAT Audit Form (USt 7 A)
Germany
Author: Ivana Picajkić
On July 22, 2025, Germany's Federal Ministry of Finance (BMF) issued a revised USt 7 A form to standardize VAT special audits across all federal states, now mandatory upon its publication. The updated form supports IT compatibility, allows limited format deviations, and clearly defines audit scope, including OSS schemes, input tax deductions, and cross-border supplies. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany Updates E-Invoice Archiving Rules Ahead of 2025 Mandate
Germany
Author: Ivana Picajkić
Germany updated its GoBD bookkeeping rules on July 14, 2025, to align with the new B2B e-invoicing mandate effective from January 1, 2025, clarifying how structured electronic invoices must be stored for tax purposes. Businesses are now only required to archive the XML portion of e-invoices, including in hybrid formats like ZUGFeRD, provided it can be rendered readable upon request. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Q&A from the webinar: Germany's cash register rules: reporting mandate and TSE certificate
Germany
Author: Ivana Picajkić and Ištvan Božoki
On July 17th, 2025, Fiscal Solutions organized a free webinar on the topic of "Germany's cash register rules: reporting mandate and TSE certificate." The webinar was held by Fiscal Solutions Legal Consultant Ivana Picajkić and Technical Consultant Ištvan Božoki. Let’s find out more about answers to questions asked during the webinar. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Germany’s new cash register rules - Reporting mandate & TSE certificate
Germany
Author: Ivana Picajkić and Ištvan Božoki
On July 17th, 2025, Fiscal solutions organized a free webinar on the topic „Germany’s new cash register rules - Reporting mandate & TSE certificate“ The webinar was held by Ivana Picajkić, Legal Consultant and Ištvan Božoki, Technical Consultant. Let’s hear what he has to say about this topic. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New event was created: Reminder - Join our free webinar: Germany’s new cash register rules - Reporting mandate & TSE certificate
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Big changes are coming to Germany’s fiscal landscape in 2025 - and businesses need to be ready. Starting January 1, 2025, all companies using electronic recording systems must register them with the tax office. At the same time, updates to the Technical Security Element (TSE) are on the horizon, bringing new requirements and potential compliance challenges. 📅 Join us on Thursday, July 17 at... Read more
New document was uploaded: Cash register reporting obligation in Germany
Germany
Author: Ivana Picajkić
The document outlines Germany’s mandatory cash register reporting obligation effective January 1, 2025, requiring all businesses using electronic recording systems with a Technical Security Element (TSE) to register their devices with the tax authority. This applies to cash registers, POS systems, and other devices, including temporary and unused ones, and must be done electronically via Mein ELSTER or the ERiC interface. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login