TaxTables

final class in quittio/country-de

Quittio\Country\DE\Tax\TaxTables · Source

German tax values that changed over time, each valid from its date on.

The dates and values were confirmed by a tax adviser in October 2026 (legal review in the README), like the note texts of the presets.

Constants#

Constant	Value	Description
`REDUCED_RATE`	`['1983-07-01' => '7', '2020-07-01' => '5', '2021-01-01' => '7']`	Reduced VAT rate (section 12 (2) UStG), including the temporary 5 % of the second half of 2020.
`SMALL_AMOUNT_LIMIT`	`['2002-01-01' => '100.00', '2007-01-01' => '150.00', '2017-01-01' => '250.00']`	Gross limit of a small amount invoice in EUR (section 33 UStDV).
`STANDARD_RATE`	`['1983-07-01' => '14', '1993-01-01' => '15', '1998-04-01' => '16', '2007-01-01' => '19', '2020-07-01' => '16', '2021-01-01' => '19']`	Standard VAT rate (section 12 (1) UStG), including the temporary 16 % of the second half of 2020.

Method	Description
`::reducedRateOn()`	The reduced VAT rate on the date of the supply.
`::smallAmountLimitOn()`	The gross limit of a small amount invoice in EUR on the issue date.
`::standardRateOn()`	The standard VAT rate on the date of the supply.

public static function reducedRateOn(Date $date): BigDecimal

static

The reduced VAT rate on the date of the supply.

Parameter	Type	Description
`$date`	`Date`

public static function smallAmountLimitOn(Date $date): BigDecimal

static

The gross limit of a small amount invoice in EUR on the issue date.

Parameter	Type	Description
`$date`	`Date`

public static function standardRateOn(Date $date): BigDecimal

static

The standard VAT rate on the date of the supply.

Parameter	Type	Description
`$date`	`Date`