Fiscal subject related
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.
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Already subscriber? LoginUnderstanding VAT Rates in Germany

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