Business or private selling on eBay: risk check
When are you considered a business seller on eBay? Check typical indicators with this non-binding checklist. It only indicates whether a closer review is needed; it does not determine your legal status. No registration required.
Guidance · not a legal status
Little reason for a more detailed review
Based on the selected answers, this editorial checklist shows few of the listed indicators for review.
This traffic-light indicator is an editorial prioritisation of typical indicators for review. It is neither a statutory threshold nor a probability.
This tool is a non-binding self-assessment. Courts decide on a case-by-case basis. It does not establish any legal status. Not legal or tax advice.
This check provides general information and typical risk factors. It does not provide a binding legal classification of your individual case and is not a substitute for legal or tax advice.
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What the traffic light indicates
The traffic light only classifies how many of the four characteristics you selected this editorial checklist flags for closer review. Zero characteristics means low, one means medium and two or more means high review priority. This is not a legal threshold, a statement of probability or a verdict on whether you are acting privately or commercially.
The Court of Justice of the European Union has clarified that classification as a “trader” does not follow solely from a particular number of online advertisements. An overall assessment of the circumstances is decisive; the factors mentioned in the judgment are not a rigid checklist. CJEU, Kamenova judgment, C-105/17, particularly paragraphs 37–40. Source checked on 15 October 2026.
Three different questions
Entrepreneur status under § 14 BGB
§ 14 BGB defines an entrepreneur as a person who, when entering into a legal transaction, acts in the exercise of their commercial or independent professional activity. This check does not make an individual determination on this matter. § 14 BGB. Source checked on 15 October 2026.
Income from a trade or business under § 15 EStG
Income tax law has its own definition of income from a trade or business. § 15(2) EStG lists, among other things, independence, sustained activity, an intention to make a profit and participation in general economic activity. The tax assessment is not equivalent to the civil-law definition of an entrepreneur. § 15 EStG. Source checked on 15 October 2026.
Platform reporting under § 4 PStTG
§ 4 PStTG governs when a seller registered on the platform is considered a reportable seller. The platform operator is not that seller; it reports the data. The exemption for certain sales of goods involving fewer than 30 transactions and less than 2,000 euros is a reporting exemption. It does not determine whether sales are commercial. § 4(1), (2), (5) and (6) PStTG. Source checked on 15 October 2026.
About the four review indicators
Buying goods specifically for resale, repeatedly offering similar or new goods, sustained or systematic activity and a businesslike presentation can provide indications in an overall assessment. No single indicator, nor the number of checked answers, determines legal status. The CJEU's Kamenova judgment requires consideration of the specific circumstances.
Sources and date checked
- German Civil Code, § 14 — checked on 15 October 2026.
- Income Tax Act, § 15 — checked on 15 October 2026.
- Platform Tax Transparency Act, § 4 — checked on 15 October 2026.
- CJEU, Kamenova, C-105/17 — checked on 15 October 2026.
Sources and review dates
All values come from the official pages below. We review them regularly and show the date of the last review.
- Section 14 BGB: Entrepreneur (version in force, checked on 15 October 2026)Reviewed on
- Section 15(2) EStG: Business enterprise (version in force, checked on 15 October 2026)Reviewed on
- Section 4 PStTG: Reporting exemption for sales of goods (since 1 January 2023)Reviewed on
- CJEU, Kamenova, C-105/17: overall assessment, judgment of 4 October 2018Reviewed on
Common questions
No. The 30-sale threshold is part of the PStTG/DAC7 reporting framework (section 4 PStTG, in effect since 1 January 2023), not a fixed threshold for business seller status. The CJEU requires an overall assessment (Kamenova, judgment of 4 October 2018). Sources checked on 15 October 2026.
Not as a blanket threshold for business seller status or a tax-free allowance. For the reporting exemption, section 4(5) PStTG specifies fewer than 30 sales of goods and total consideration of less than €2,000 on the same platform during the reporting period. Both conditions must be met. In effect since 1 January 2023, checked on 15 October 2026.
Yes. Platform reporting and seller status are separate questions. Section 4 PStTG governs the reporting obligation; section 14 BGB defines a trader. Current versions checked on 15 October 2026.
No. The traffic-light indicator only shows an editorially assigned priority for review. No single characteristic determines your status. The criteria in the CJEU's Kamenova judgment of 4 October 2018 are neither exhaustive nor exclusive. Checked on 15 October 2026.
From qualified legal or tax advisers or the competent authorities. This check does not replace an assessment of your individual case.