Due to occasional sales of items from private assets, the tax office usually does not ask anyone to pay taxes. However, this does not necessarily apply to regular sales on platforms such as eBay & Co. They do not go unnoticed, because the Platform Tax Transparency Act has been in force since January 1, 2023. According to this, the operators of auction and classifieds portals such as eBay, eBay classifieds, Booklooker, Amazon & Co. must report private sales to the Federal Central Tax Office if a person sells something more than 30 times a year and earns a total of more than 2000 euros. That as well privately declared sales may be taxablethe Federal Fiscal Court (BFH) has already confirmed this in several judgments on one issue.

The plaintiff in the main proceedings offered items from household liquidations and had set up four accounts on eBay along with two current accounts. In hundreds of campaigns over a period of four years, she had generated annual income of between 40,000 and 90,000 euros. She had not submitted tax returns and kept no records.

In the proceedings before the BFH, she asserted that she had only occasionally sold items from household liquidations on eBay for a minimum bid of one euro for fun. You didn’t advertise. As a person on sick leave who was unable to work, she was not able to run a business. On eBay she is only listed as a private customer.

More and more knowledge. The digital subscription for IT and technology.

Creating technical drawings: Dimensioning parts with FreeCAD

Make Magazine

Comparing seven mesh systems with Wi-Fi 6​

c’t magazine

iPhones showing what's new in iOS 16.4

Tips for iOS 16.4 & Co: How to use the innovations

Mac & i

Andreas Martini

Gasoline, hybrid or electric: When and for whom is it worth buying an electric car

c’t magazine

Teachable Machine: Train your own AI model with tools from Google

hot online

Smartphones up to 200 euros in the camera test: the image quality is really that good

hot online

To home page

California18

Welcome to California18, your number one source for Breaking News from the World. We’re dedicated to giving you the very best of News.

Leave a Reply