Germany imposes Value Added Tax (VAT) at different rates as follows for various goods and services:
The standard VAT is applicable in Germany to all taxable goods and services, except when a specific measure allows for a reduced rate.
Some foodstuffs; hotels; water (excl. bottled water); welfare; some domestic passenger transport; intra-community and international passenger transport certain road, rail and water transportation; newspapers and books - electronic.
Financial services; public postal; transactions involving immovable property.
Source: https://www.gesetze-im-internet.de/ustg_1980/__12.html https://www.gesetze-im-internet.de/ustg_1980/__4.html