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:
31409
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
New event was created: Join our free webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Public
Author: Vukašin Santo and Ivana Picajkić
Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more
New document was uploaded: Tax Audit in Germany
Germany
Author: Ivana Picajkić
The purpose of this document is to explain the rules governing the tax audit regime in Germany, including the legal framework, the main focus areas of a tax audit, and the procedures followed by the tax authorities. It also outlines the increasing importance of digital data access and audit techniques. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany Expands X-Rechnung as the Core of Its E-Invoicing System
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Germany is expanding the role of XRechnung as a core structured e-invoicing format, moving from public-sector use to a mandatory standard for domestic B2B transactions between 2025 and 2028, based on EU Directive 2014/55/EU and national legislation. Businesses must adapt their systems and processes to handle XML-based invoices, ensure compliance with EN 16931 standards, and manage proper transmiss... Read more
Germany Clarifies E-Invoicing Rules for Small Businesses Ahead of 2028 Mandate
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Germany has clarified that small businesses under Section 19 UStG are exempt from issuing e-invoices even after the 2028 mandate, allowing continued use of paper or PDF invoices. However, they must still be able to receive, process, and store structured e-invoices from January 1, 2025, as part of the phased transition to full digital B2B invoicing. Germany has confirmed how new e-Invoicing obligat... Read more
Germany and France: ZUGFeRD 2.5 to Launch in May 2026, Introducing Gross Invoices
Public
Author: Ivana Picajkić
Germany and France will release ZUGFeRD version 2.5 on May 20, 2026, introducing support for gross invoices and aligning the format with the latest EN 16931 standards. Germany and France have announced a new version of the ZUGFeRD e-invoicing format (version 2.5), which will be released on May 20, 2026. The update is developed jointly by Forum for Electronic Invoicing Germany and FNFE-MPE (a Fren... Read more
Germany Considers VAT Increase
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Germany is considering a major tax reform that would increase the standard VAT rate to 21–22% while lowering reduced rates and introducing a 0% rate on essential goods to offset the impact on households. Germany is currently debating a major tax reform that could shift the burden from income to consumption. The proposed changes, discussed by the CDU/CSU-SPD coalition, include increasing the standa... Read more
Germany Clarifies E-Invoicing Transition Rules
Public
Germany
Author: Ivana Picajkić
Germany
Author: Ivana Picajkić
Germany has clarified its e-invoicing transition rules, allowing paper and PDF invoices until the end of 2026 (or 2027 for smaller businesses), ensuring a gradual shift to digital invoicing. After these periods, mandatory e-invoicing will apply to domestic B2B transactions, giving businesses more time and clarity to prepare for compliance. Germany has updated its guidance on mandatory e-invoicing,... Read more