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7% rate

A reduced rate of VAT of 7% is applied in Germany to the following (non-exhaustive list):

1. Ìý

   •ÌýÌýÌýÌý Living animals, namely:

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý horses including pedigreed breeder animals, except feral horses;

   2. Ìý

      –ÌýÌýÌýÌý mules and hinnies;

   3. Ìý

      –ÌýÌýÌýÌý domestic cattle including pedigreed breeder animals;

   4. Ìý

      –ÌýÌýÌýÌý domestic pigs including pedigreed breeder animals;

   5. Ìý

      –ÌýÌýÌýÌý domestic sheep including pedigreed breeder animals;

   6. Ìý

      –ÌýÌýÌýÌý domestic goats including pedigreed breeder animals;

   7. Ìý

      –ÌýÌýÌýÌý poultry (chickens, ducks, geese, turkeys and guinea fowls);

   8. Ìý

      –ÌýÌýÌýÌý pet rabbits;

   9. Ìý

      –ÌýÌýÌýÌý pigeons;

   10. Ìý

       –ÌýÌýÌýÌý bees; and

   11. Ìý

       –ÌýÌýÌýÌý trained guide dogs for the blind.

3. Ìý

   •ÌýÌýÌýÌý Meat and edible slaughter by-products.

4. Ìý

   •ÌýÌýÌýÌý Fish and crustaceans, molluscs and other aquatic invertebrates, except ornamental fish, lobsters, oysters and snails.

5. Ìý

   •ÌýÌýÌýÌý Milk and milk products; bird's eggs and egg yolk, except inedible eggs without shell and inedible egg yolk; natural honey.

6. Ìý

   •ÌýÌýÌýÌý Other products of animal origin, namely:

7. Ìý
   1. Ìý

      –ÌýÌýÌýÌý stomachs of domestic cattle and poultry; and

   2. Ìý

      –