Important note — not a tax advisor! This tool serves only as non-binding guidance. It does not replace tax advice. All information without guarantee. For a legally sound assessment, contact a tax advisor or the relevant tax office.
As of: Tax thresholds and allowances according to German tax law 2026.
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When am I a business on eBay?
In Germany there is no fixed limit in euros or unit numbers. The tax office checks several criteria to determine whether a commercial activity exists:
- Permanence: Anyone who sells regularly and over a longer period acts commercially — regardless of revenue.
- Profit intention: Anyone who buys goods to resell them at a profit is acting commercially.
- Number of sales: From about 25–40 sales per month, commercial activity is often assumed.
- New goods: Anyone who sells new, similar items in larger quantities is almost always commercial.
For private sales (your own used items, occasionally) there is no business obligation and no tax liability.
Small-business rule (§ 19 UStG)
Even as a business you don’t necessarily have to charge VAT. The small-business rule applies if your annual revenue is under 25.000 € (raised from €22,000 in 2025). In that case:
- No VAT shown on invoices
- No advance VAT return to the tax office
- But: no input tax deduction possible
Income tax basic allowance 2026
The basic tax-free allowance in 2026 is 12.096 € for singles and 24.192 € for married couples. Only when your taxable income (profit minus allowances) is above this does income tax become due.
Frequently asked questions
Do I have to pay tax on eBay income?
Private Gelegenheitsverkäufe (eigene gebrauchte Sachen) sind steuerfrei. Sobald du regelmäßig mit Gewinnabsicht verkaufst, musst du ein Gewerbe anmelden und Einkommensteuer auf den Gewinn zahlen.
What does eBay report to the tax office?
Seit 2023 meldet eBay dem Bundeszentralamt für Steuern (BZSt) alle Verkäufer mit mehr als 30 Transaktionen ODER mehr als 2.000 € Umsatz per year (DAC7-Richtlinie). Das bedeutet nicht automatisch Steuerpflicht.
What can I deduct?
Einkaufspreise, eBay-Gebühren, Versandkosten, Verpackung, anteilige Internet- und Telefonkosten, Büromöbel, Software-Abos (z.B. ShopManage) und Fahrtkosten zum Postamt.