The debate over whether donuts are confectionery or bakery products has been settled by the Düsseldorf Regional Labor Court in Germany. According to the court, donuts fall into the category of bakery products.

The Düsseldorf Regional Labor Court ruled that donuts are bakery products and cannot be classified as confectionery. The ruling stemmed from a lawsuit filed by the Pension Support Fund for the Bread and Bakery Industry against a donut manufacturer, demanding a contribution of €136,997.60 for the year 2023. The application of the Collective Pension Support Agreement, which grants employees benefits such as retirement subsidies, requires the business to belong to the bread and bakery industry.

The defendant, a company primarily producing donuts for commercial customers, argued that donuts are fried pastries and should therefore be classified as fine baked goods. However, the court stated that the decisive factor is the baking process, meaning the heating of a pre-prepared dough. It was deemed sufficient that the dough pieces are cooked in hot fat.

The court emphasized that the production of confectionery goods is characterized by a refinement process following the baking stage, which varies in method, form, effort, and duration depending on the product. Even glazed or filled donuts cannot be considered confectionery. Unlike the production of a cake or Baumkuchen (a layered German cake), which involves intricate layering of dough and fillings as well as artistic decoration, donuts are machine-filled with one or more fillings and coated with a glaze. There is no particular requirement for harmonious integration of form, color, and taste comparable to a cake.