• Mehr als 3 Millionen Wörter Inhalt
  • |
  • in**@********aw.com
  • |
  • Tel: 03322 5078053
Rechtsanwalt Marian Härtel - ITMediaLaw

No products in the cart.

  • en English
  • de Deutsch
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Kurzberatung
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Rechtsanwalt Marian Härtel - ITMediaLaw

BGH on entrepreneurial status in the case of scheduled purchase and sale of goods via eBay

13. February 2023
in Tax
Reading Time: 2 mins read
0 0
A A
0
ebay 881310 1280
Key Facts
  • The BFH ruled that eBay sellers can carry out an entrepreneurial activity.
  • The plaintiff generated income of approximately € 380,000 in five years.
  • Around 3,000 auctions were held, which proves the sustainability of the activity.
  • The differential taxation according to § 25a UStG can lead to a reduction of the tax claim.
  • Missing records of purchases are not necessarily detrimental to differential taxation.
  • The valuation is based on the selling price minus the purchase price.
  • The ruling is relevant for all eBay sellers in similar situations.

As I am currently representing a client who sells collectible figurines from games and comics on eBay, I came across a recent ruling by the Federal Fiscal Court that sellers on eBay should definitely keep in mind. The BFH has ruled that a seller who sells several hundred auctions per year on eBay is engaged in a sustainable and therefore taxable activity for VAT purposes within the meaning of Section 2 (2) of the German Income Tax Act (Umsatzsteuergesetz). 1 of the Value Added Tax Act (Umsatzsteuergesetz, UStG) would exercise.

The plaintiff in this case purchased items at household liquidations and sold them at approximately 3,000 auctions over a period of five years, generating income of approximately €380,000. The BFH, referring to its ruling of April 26, 2012 – V R 2/11 , considers this to be a sustainable activity within the meaning of Section 2 (2). 1 UStG. In its remittal, however, the Federal Court of Justice ordered the Tax Court to make up for the previously missing findings on the taxation of differences pursuant to Section 25a of the German Turnover Tax Act (UStG). Accordingly, in the case of a reseller who trades commercially in movable tangible property or sells such property at public auction in his own name and to whom such property has been supplied – as here in the context of private household liquidations – without VAT being due on it, the turnover is not measured according to the sales price, but according to the amount by which the sales price exceeds the purchase price for the property.

It is interesting to note that the lack of records of purchases does not necessarily prevent the taxation of differences, since in this case the value of purchases may have to be estimated. If the differential taxation is to be applied on this basis, there will be a considerable reduction of the tax claim.

Marian Härtel
Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.

Tags: BghEBayFederal courtFederal Fiscal CourtLawsVat

Weitere spannende Blogposts

Are Lootboxes a game of luck?

Are Lootboxes a game of luck?
22. October 2018

Loot boxes are a phenomenon that comes from the Free2Play area in Asia, and is now found in almost all...

Read moreDetails

Data protection authority may ban operation of Facebook page

Facebook pages, data protection and August 1, 2019
12. September 2019

The Federal Administrative Court has ruled that the operator of a company page on Facebook may be obliged to shut...

Read moreDetails

Customer reviews on the Internet

Customer reviews on the Internet
13. September 2019

Since a few weeks ago a client had approached me about a problem around customer reviews, today I would like...

Read moreDetails

The impact of the rulings of the OLG Celle and the LG Hannover on online coaching services

The impact of the rulings of the OLG Celle and the LG Hannover on online coaching services
2. June 2023

The Distance Learning Protection Act (FernUSG) and its application to entrepreneurs The Distance Learning Protection Act (FernUSG) was originally introduced...

Read moreDetails

Federal Constitutional Court rules in favor of both manufacturers

Federal Constitutional Court rules in favor of both manufacturers
7. November 2022

The Federal Constitutional Court reversed a very controversial decision of the Dresden Higher Regional Court in favor of my client...

Read moreDetails

BGH: Youtube advertising not a media service

youtube 3503481 960 720
7. November 2022

In its judgment of September 13, 2018, the Federal Court of Justice (BGH) ruled under the case number I ZR...

Read moreDetails

BGH decides on Wikipedia and museum photographs

ECJ: Advocate General assesses sampling as copyright infringement
7. November 2022

And another BGH decision today, shortly before Christmas. However, it is not really a surprise ;) Thus, the latter ruled...

Read moreDetails

UG (limited liability): Legal certificate liability!

UG (limited liability): Legal certificate liability!
18. January 2019

From Limited to UG After a short trip to the Limited (Ltd.) yesterday, I would like to point out today...

Read moreDetails

Pirate server for online games and criminal law?

Pirate server for online games and criminal law?
7. September 2019

Since the topic is topical in Germany, today a short execution on criminal responsibility for the operation of pirate servers....

Read moreDetails
Federal Ministry of Economics and Climate Protection (BMWK)

Federal Ministry of Economics and Climate Protection (BMWK)

1. July 2023

Introduction The Federal Ministry of Economics and Climate Protection (BMWK) is one of the most important ministries of the Federal...

Read moreDetails
Entrepreneurial company (UG)

Entrepreneurial company (UG)

26. June 2023
Cooperative

Cooperative

1. July 2023
c8cb7c2c03f212e63dd27dbfd5d1814c

German Limited Liability Companies Act (GmbHG)

9. November 2024
e1b22941 8541 4953 98a5 7858790f09a7 20191530

Objection

29. March 2025

Podcast Folgen

Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung

Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung

19. April 2025

In dieser Episode werfen Anna und Max einen Blick auf die rechtlichen Grundlagen rund um den Einsatz von Open-Source-Software in...

Rechtssichere Influencer-Agentur-Verträge: Strategien zur Vermeidung unerwarteter Kündigungen

Rechtssichere Influencer-Agentur-Verträge: Strategien zur Vermeidung unerwarteter Kündigungen

19. April 2025

Anna und Max sprechen in dieser Episode über typische Fallstricke und Gestaltungsmöglichkeiten bei Verträgen zwischen Influencern und Agenturen. Im Mittelpunkt...

Legal challenges when implementing confidential computing: data protection and encryption in the cloud

Smart Contracts und Blockchain

22. December 2024

In dieser fesselnden Podcast-Episode tauch ich tief in die Welt der Blockchain-Technologie und Smart Contracts ein. Die 25-minütige Folge beleuchtet,...

Das Metaverse – Rechtliche Herausforderungen in virtuellen Welten

Das Metaverse – Rechtliche Herausforderungen in virtuellen Welten

25. September 2024

In dieser faszinierenden Episode tauchen wir tief in die rechtlichen Aspekte des Metaverse ein. Als Rechtsanwalt und Technik-Enthusiast beleuchte ich...

  • Privacy policy
  • Imprint
  • Contact
  • About lawyer Marian Härtel
Marian Härtel, Rathenaustr. 58a, 14612 Falkensee, info@itmedialaw.com

Marian Härtel - Rechtsanwalt für IT-Recht, Medienrecht und Startups, mit einem Fokus auf innovative Geschäftsmodelle, Games, KI und Finanzierungsberatung.

Welcome Back!

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
  • en English
  • de Deutsch
Kostenlose Kurzberatung