Guide · Germany

Website legal requirements in Germany

A business website in Germany needs an easily accessible Impressum with provider and contact details. Personal data is governed by the DSGVO and BDSG, while cookies and similar device access may require informed consent. Consumer online shops have rules for the order button and electronic withdrawal. Accessibility requirements can apply to e-commerce websites and apps, with an exemption for certain micro-enterprises. Businesses selling online also need to consider VAT and electronic invoicing.

Checked against official sources on 5 November 2026. General information, not legal advice: confirm the rules that apply to your business with an adviser.

What privacy and cookie rules apply to my site?

Personal data in Germany is governed by the EU General Data Protection Regulation (DSGVO) and the Bundesdatenschutzgesetz (BDSG), which contains the national implementing provisions. Consider these rules when planning forms and other features that collect personal data.

Under § 25 TDDDG (Telekommunikation-Digitale-Dienste-Datenschutz-Gesetz), storing or reading information on a user's device, such as through cookies, requires informed consent unless it is strictly necessary to provide a digital service the user has explicitly requested. Plan the consent experience around the cookies and other device access your site or app uses.

What must my online shop's checkout include?

Under § 312j Abs. 3 BGB, an online shop selling to consumers must label its order button legibly with only “zahlungspflichtig bestellen” or equivalent unambiguous wording. Include that wording in the checkout design.

Since 19 June 2026, § 356a BGB requires distance contracts concluded through an online interface to offer an electronic withdrawal function. It must have a legible button labelled “Vertrag widerrufen” or similar unambiguous wording.

Does my website or app need to be accessible?

The Barrierefreiheitsstärkungsgesetz (BFSG), Germany's implementation of the European Accessibility Act (Directive (EU) 2019/882), applies accessibility requirements to e-commerce services offered to consumers via websites and mobile apps that are provided after 28 June 2025. Consider the requirements when planning your shop's website or app.

What tax and invoicing rules should I plan for?

Since 1 January 2025, all domestic businesses in Germany must be able to receive structured electronic invoices (E-Rechnung), with no transition period for receipt. Formats include XRechnung and ZUGFeRD from version 2.0.1, so consider invoice receipt when planning the systems around your online business.

Can my online shop use Wero?

Yes. Wero, the payment service of the European Payments Initiative (EPI), has been usable for paying in online shops in Germany since autumn 2025. The Sparkassen, Volks- und Raiffeisenbanken, Deutsche Bank and Postbank are among the participating banks. You can consider it when planning payment options for your checkout.

Who administers a .de domain?

DENIC eG administers .de domains. It is a cooperative and the central registry for all .de domains. You can consider a .de domain when planning your site's address.

What business details must my website show?

Under § 5 of the Digitale-Dienste-Gesetz (DDG), in force since 14 May 2024, commercial websites must keep an easily accessible Impressum. It must include the provider's name and address, contact details including an email address, any commercial register number and any VAT identification number. Include an easily accessible Impressum in your site plan.

What should I check before building my website in Germany?

Consumers in Germany have a statutory right of withdrawal from distance contracts such as online purchases, with a withdrawal period of 14 days under § 355 BGB. Use the checklist when planning your site or app.

Plan how forms will handle personal data.
Identify cookies and other device access that require informed consent.
Add the required wording to the consumer order button.
Include an electronic withdrawal function with a legible button.
Consider accessibility when designing your consumer e-commerce website or app.
Plan how your business will receive structured electronic invoices.
Consider payment options for the checkout.
Add an easily accessible Impressum with the required details.

Questions

Which authority supervises data protection for my company?

For most private companies in Germany, the data protection authorities of the federal states (Länder) supervise data protection. The Federal Commissioner for Data Protection (BfDI) is responsible only in special cases such as telecommunications and postal services.

Is a micro-enterprise exempt from the BFSG accessibility requirements?

Yes, a micro-enterprise that provides services is exempt under § 3 Abs. 3 BFSG. This means a business with fewer than 10 employees and an annual turnover or balance sheet total of no more than 2 million euros.

Can I still send paper invoices for domestic B2B sales?

Yes. Under the transitional rules in § 27 Abs. 38 UStG, paper or other non-structured invoices are allowed for domestic B2B supplies until the end of 2026, and until the end of 2027 for businesses whose previous-year total turnover did not exceed 800,000 euros. After that, e-invoices are mandatory.

What VAT rates apply in Germany?

Germany's standard Umsatzsteuer (VAT) rate is 19%. A reduced rate of 7% applies to listed goods and services under § 12 UStG.