Selling privately or commercially: When you count as a trader

In short: There is no fixed sales limit: what matters is whether you trade sustainably, systematically and with intent to profit; then business registration, taxes and consumer duties are needed.

In more detail: Whoever now and then sells used items from their own possession (Vinted, classifieds, eBay) is a private person. Whoever regularly buys and sells goods to earn income from it is an entrepreneur in the legal sense. This is general information and not legal or tax advice; rules change, check them with the tax office, chamber or advisers.

In Depth

Indicators of commercial activity

• Frequency and scale: many sales over a long time, large quantities.
• New goods, buying for resale (flea market, wholesale, remainders).
• Several identical items, professional photos/descriptions, sales organisation (stock, shipping, customer service).
• Intent to profit, advertising, own shop, imprint.
• Appearing like a trader (ratings, sales profile with business). Not decisive: whether you have a business registration; the facts are decisive. There is no fixed amount or number; courts judge the overall impression.

Consequences as a business owner

• Business registration at the trade office, possibly IHK fee.
• Taxes: income tax, possibly trade tax (allowance), VAT (small-business rule possible), tax registration at the tax office.
• Consumer rights: withdrawal in distance selling (14 days), statutory guarantee (for used goods shortenable to 1 year, for new goods 2 years), imprint, price information, privacy notices, possibly packaging act and e-waste registration.
• Platforms label commercial sellers; a false “private” statement can lead to warning letters, fines, blocking.

Examples

• Private: you sell old games, clothes, a phone from your own use, occasionally.
• Borderline: you regularly buy game collections/consoles cheaply, repair and resell them → commercial activity very likely.
• Commercial: permanent sale of new goods, imports, self-made products, systematic bartering. As a minor a business needs the parents’ consent and possibly the family court’s; the rules (§ 112 BGB) are special. Clarify this beforehand with parents and advice.

What to do if unsure?

Get advice from IHK start-up counselling, tax office or tax adviser (often free or cheap). Document purchases and sales from the start (receipts, cash book); this protects both ways. Communicate openly: better register early than retroactively (tax evasion/back payments). A small business with the small-business rule is usually the easy route for beginners.

See also: Business registration and self-employment, Small-business rule, Right of withdrawal in distance selling, Limitation of liability of minors