Selling Things in Germany
Selling your old stuff on Kleinanzeigen? Fine. Running a regular side hustle? That's a business. Here's where the line is and what you need to know.
Private sales vs commercial activity
Germany distinguishes between selling your personal stuff (private) and running a business (commercial). This distinction matters for taxes and registration:
🏷️ Private sales — selling your own used belongings:
• No registration needed
• No taxes owed (as long as items weren't bought for resale)
• Completely normal and legal
• Examples: selling your old laptop, textbooks, furniture, clothes you no longer wear
🏪 Commercial sales — buying to resell, regular selling activity:
• Requires a Gewerbeanmeldung (trade registration)
• Income must be declared on your tax return
• VAT rules apply (unless under Kleinunternehmerregelung)
• Examples: buying wholesale and reselling, dropshipping, regular crafts sales, running an online shop
The grey area: German tax authorities look at the overall picture. Occasional sales of personal items = private. But if you're regularly selling, buying specifically to resell, or generating consistent income, that's commercial even if each transaction is small.
Important
There's no magic number of sales that makes you 'commercial.' Tax authorities look at intent, regularity, and whether you're trying to make a profit. Ten sales of your old stuff = private. Ten sales of items you bought to flip = potentially commercial.
Popular platforms and how they work
Here are the main platforms Germans use to buy and sell:
🟢 Kleinanzeigen.de (formerly eBay Kleinanzeigen):
Germany's biggest classifieds platform. Great for local sales (furniture, electronics, bikes). Most transactions are cash on pickup. Also has shipping options. Free to list. Best for: private sales, local deals.
🟡 eBay.de:
Auction and fixed-price marketplace. Better for items with broader appeal. Seller fees apply (percentage of sale price). Good for: electronics, collectibles, brand items.
🟣 Vinted:
Specifically for second-hand clothing and accessories. Very popular among students. No seller fees (buyer pays). Great for: clearing out your wardrobe.
🔵 Facebook Marketplace:
Growing in Germany. Good for local sales, especially furniture and household items. Free to list.
🟠 Etsy:
For handmade items, vintage goods, and crafts. This is commercial from day one — if you sell on Etsy regularly, you need a Gewerbeanmeldung. Seller fees apply.
⚫ Amazon Marketplace:
Definitely commercial territory. Complex fee structure, VAT requirements, and professional seller accounts. Not recommended as a casual side hustle.
For non-EU students: Remember that commercial selling counts as self-employment and requires Ausländerbehörde permission!
Tax reporting and the DAC7 rule
Since January 2023, the DAC7 EU directive requires online platforms to report seller data to tax authorities when you exceed either threshold:
📊 €2,000 or more in total sales in a calendar year, OR
📊 30 or more individual transactions in a calendar year
If you cross either threshold, the platform (Kleinanzeigen, eBay, Vinted, etc.) will report your name, address, tax ID, and transaction details to the Bundeszentralamt für Steuern (Federal Central Tax Office).
What this means for you:
• Private sales of personal items are still tax-free even if reported — you just need to be able to show they were personal items, not inventory
• If your sales are genuinely private (old stuff), the reporting is just a formality
• If you're doing commercial sales, this is how the Finanzamt finds out — so register properly
• Keep records of what you sell, when, and for how much
Pro tip: If you're selling a lot of personal items (e.g., downsizing before a move), keep proof that the items were yours — original purchase receipts, photos showing you used them, etc. This protects you if the Finanzamt asks questions.
Important
The DAC7 reporting thresholds don't mean you owe taxes at €2,000. They mean the platform reports your activity. Whether you owe anything depends on whether the sales were private or commercial.
When you need to register a Gewerbe
You need a Gewerbeanmeldung (trade registration) when your selling activity is clearly commercial:
🔴 Definitely need registration:
• Buying items specifically to resell them (flipping)
• Dropshipping
• Running an online shop (Etsy store, Amazon seller, own website)
• Selling handmade items or crafts regularly
• Importing goods to sell
• Any selling activity where your intent is profit from trading
🟡 Grey area (consult a Steuerberater):
• Selling items you received for free (e.g., review products)
• Regular selling of homemade food (also has food safety regulations)
• Selling digital products (templates, presets, etc.)
🟢 No registration needed:
• Selling your own used belongings
• Occasional one-off sales
• Selling items you're genuinely done with
If you determine you need a Gewerbeanmeldung, see our Gewerbe Registration guide for the full step-by-step process.
Non-EU students: commercial selling is self-employment. You need Ausländerbehörde permission before you start. No exceptions.
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