When Is a Gewerbe Required for eBay in Germany?
German commercial law requires a Gewerbeanmeldung if you are selling commercially meaning regularly, systematically, and with the intent of making profit. There is no minimum revenue threshold. Even one planned sale with profit intent technically constitutes commercial activity.
The DAC7 Rule - eBay Reports You to the Finanzamt
Since January 2023 and fully enforced in 2026, the Platform Tax Transparency Act (DAC7) requires eBay to automatically report your seller data to the German Finanzamt when you exceed:
- 30 transactions in a calendar year, OR
- 2,000 EUR in total sales in a calendar year
If you regularly sell on eBay.de, your data is automatically shared with tax authorities. The Finanzamt cross-references this against your submitted tax returns.
Nebengewerbe vs Hauptgewerbe
You do not need to quit your job to run an eBay business legally. Most sellers start as a Nebengewerbe (secondary business alongside employment):
| Factor | Nebengewerbe | Hauptgewerbe |
|---|---|---|
| Employment status | Full-time job plus eBay | eBay only |
| Registration cost | 20-65 EUR | 20-65 EUR |
| Tax treatment | eBay income added to salary | eBay income is primary income |
| Health insurance | Usually employer coverage | Must arrange independently |
Check your employment contract - some employers restrict secondary commercial activities. Get written approval from your employer before registering a Nebengewerbe if required.
How to Register Your Gewerbe - Step by Step
Find your local Gewerbeamt
Go to your local Stadtamt or Gemeindeverwaltung. Many cities now offer online registration. Search your city name plus Gewerbeanmeldung online.
Prepare your documents
Personal ID (Personalausweis or Reisepass plus Anmeldebescheinigung), completed Gewerbeanmeldung form. Non-EU residents need their valid residence permit.
Register and pay the fee
20-65 EUR depending on your municipality. You receive your Gewerbeanmeldung document immediately or within a few days.
Complete the Finanzamt questionnaire
The Finanzamt automatically sends a Fragebogen zur steuerlichen Erfassung after registration. Complete this accurately - your tax numbers and regime are assigned based on your answers.
Apply for your USt-IdNr
Once you have your Steuernummer, apply for a USt-IdNr via bzst.de. Free. Takes 2-4 weeks.
Costs and What You Get
- Gewerbeamt fee: 20-65 EUR one-time
- IHK membership: Automatic, typically 0 EUR for first year if turnover is low under 5,200 EUR
- Gewerbesteuer (trade tax): Only payable when annual profit exceeds 24,500 EUR - not a concern for new businesses
Common Registration Mistakes
- Registering the wrong business activity - use Einzelhandel uber das Internet Code 47.91 for eBay dropshipping
- Not notifying your employer - employment contracts often require approval for secondary commercial activities
- Forgetting to register changes - if your business activity or address changes you must file a Gewerbeummeldung
- Ignoring IHK communications - the IHK Chamber of Commerce automatically contacts you after registration. Respond to their letters
Need Help With Business Setup in Germany?
ScalewithFahad eBay Account Setup service covers Gewerbe guidance, VAT registration, Lexware setup, and eBay business account configuration. 100 EUR plus 19% MwSt.
FAQ
Register, Operate Legally, Scale Without Fear
20-65 EUR and one afternoon is all it takes to become a legitimately registered eBay business in Germany. The alternative - fines, retroactive tax assessments, and DAC7 exposure - costs exponentially more. ScalewithFahad walks you through the entire setup process.