
With about 21,400 pharmacies and a population of more than 80 million, Germany has a pharmacy density of 3,800 inhabitants per pharmacy. In fact, the total number of pharmacies in Germany has hardly moved up or down over the last decade.

In Germany, the value added tax (VAT) levied on all drugs lies at 19 per cent. This is the "regular" VAT rate in the country. In contrast, there is a "discounted" VAT rate of 7 per cent which applies to important products, such as food or books. A long list defines which products are exempt from the full VAT rate in order to lower their price and promote their use.

In contrast to some other countries, the owner of a community pharmacy in Germany must be a pharmacist. A pharmacist may own one main pharmacy and up to three subsidiaries.