The coalition agreement: a look at tax measures and their impact on the retail sector

Germany is on the brink of fiscal change. The report published on 09.04.2025 Coalition agreement of the CDU, CSU and SPD contains a series of tax measures that are intended to affect various sectors of the economy. While some measures aim to reduce the burden, others are aimed at modernizing tax structures. For retailers, especially in times of growing online competition, it is therefore crucial to understand the upcoming changes in detail: What new obligations are you facing? What will change with the new legislative period? We have taken a look and summarized the most important points for you.

What is important now

Before we go into an overview of the relevant plans, it is important to emphasize that the coalition agreement must first be confirmed by the committees of the parties involved and then implemented by the future government. This means that the changes listed here do not necessarily have to occur in this exact form.

The following points are particularly relevant for stationary and digital retail:

• Abolition of the receipt requirement: The receipt requirement introduced in 2020 is to be abolished again in stationary retail.
• Introduction of the cash register obligation: From January 1, 2027, a cash register obligation is to be introduced for businesses with an annual turnover of over 100,000 euros. This not only affects bricks-and-mortar retailers, but may also be relevant for online retailers who also operate bricks-and-mortar stores in addition to their online business.
• Digital payment options: From 2027, entrepreneurs with cash transactions will gradually be obliged to offer at least one digital payment option. This measure is primarily aimed at brick-and-mortar retailers, but underlines the increasing importance of digital payment methods in the entire retail sector.
• Digitization of tax returns: The digital submission of tax returns is to be gradually introduced on a mandatory basis. In particular, simple tax cases are to be replaced by pre-filled and automated tax returns.
• Advocacy of a financial transaction tax at European level.
• Support for the European Banking Union and the introduction of the digital Euro (D€): The plan is to introduce an electronic counterpart to cash that can be used for electronic payments in stores, online or between private individuals. The free digital means of payment is to apply to the entire eurozone and be used as a European electronic means of payment in a digital wallet - online or offline.
• Further regulation of Crypto values.
• Further tax measures: The coalition agreement also provides for various other tax changes, such as a permanent reduction in VAT for food in restaurants to seven percent, the promotion of e-mobility, a reduction in corporation tax to ten percent by 2032 and an increase in the commuter allowance to 38 cents per kilometer. You can find an overview of all upcoming changes here here.

Conclusion

The coalition agreement outlines a multifaceted picture of future tax changes in Germany. For retailers, this means a mixture of tax relief and adjustments to an increasingly digitalized economy. The ongoing digitalization of tax returns and plans to introduce a digital euro (D€) as a means of payment underline the shift towards a more digital financial world and the modernization of European infrastructure. However, it must be emphasized that the measures set out in the coalition agreement still require the approval of the party committees and must subsequently be implemented by the government. The actual design and the concrete effects on trade will therefore only become apparent in the future.