How should private withdrawals of goods be valued?

If you withdraw goods or other assets from your business for private purposes, you must generally value the withdrawal at the partial value. This means the private withdrawal is taken into account as profit-increasing.

The partial value is, simply put, the value that the withdrawn asset has for the business at the time of withdrawal.

What flat rates apply to food?

In certain industries, you can apply the flat rates for withdrawals in kind set by the tax authorities for the private consumption of food and beverages. This means you do not have to record every single withdrawal.

The flat rates apply per person and for the entire calendar year. The following rules apply for 2025:

• No flat rate is applied for children up to the age of 2.
• For children aged 2 to 12, half of the respective flat rate is applied.

The amount of the flat rate depends on the respective industry, such as bakery, butcher, restaurant, or food retail.

Important: The flat rates apply only to food and beverages. Other private withdrawals of goods, such as clothing, electrical appliances, or tobacco products, must generally be recorded individually.

What applies to VAT?

If the purchase of the withdrawn item or its components entitled you to a full or partial input tax deduction, the private withdrawal may also be subject to VAT as a free value transfer.