eBay seller trade tax in Germany: when you pay
You sell on eBay regularly and want to know whether you pay trade tax (Gewerbesteuer)? It depends on two questions: do you sell as a business? And is your trade income above 24,500 euros a year? As a sole trader or partnership you pay only if both are true. Private sellers do not pay it.
Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared
Last updated: 29 October 2026
In brief
- Private: a private seller does not run a trade. Trade tax does not apply.
- Business: sole traders and partnerships pay trade tax only once trade income exceeds 24,500 euros (section 11 (1) GewStG).
- Return: above 24,500 euros you file the trade tax return electronically, in ELSTER as GewSt 1 A.
Private or business: where is the line?
The law gives no fixed number from which an eBay seller counts as a business. What matters is what you do: an independent, sustained activity with the intention to make a profit, by which you take part in general economic activity, is a trade (section 15 (2) EStG). And only a trade is subject to trade tax (section 2 (1) GewStG).
Someone selling their used things is usually private. eBay says on its DAC7 page: "If you sell privately, you generally pay no taxes - not even with DAC7." Someone who buys continuously to resell at a profit comes close to a trade. How to judge it is in eBay taxes: when do you have to pay?.
Important: eBay reporting your data to the tax office says nothing about trade tax. More in DAC7: reporting by the platform.
What this means for you: decide whether your eBay sales are a business; the law gives no fixed number.
How high is the trade tax? An example
The starting point is your profit from the trade. For eBay sales you usually work it out with an income surplus statement: income minus expenses, including eBay fees. This profit becomes trade income after additions and reductions (section 7 GewStG). Trade income is rounded down to full 100 euros, then the tax office deducts the 24,500 euro allowance (section 11 (1) GewStG). 3.5 percent of the remainder counts (section 11 (2) GewStG). That is the base amount (Steuermessbetrag). Times your municipality's multiplier (Hebesatz) gives the trade tax (section 16 (1) GewStG). Prepayments are described in trade tax prepayments for online sellers.
An example with an invented multiplier of 380 percent, without additions and reductions:
| Step | Example |
|---|---|
| Profit from the trade | 31,480 euros |
| Trade income, rounded down to full 100 euros | 31,400 euros |
| Allowance | minus 24,500 euros |
| Remainder | 6,900 euros |
| Base amount (3.5 percent) | 241.50 euros |
| Trade tax at a multiplier of 380 percent | 917.70 euros |
If your profit is 18,900 euros instead, the allowance is larger than the trade income. The allowance is deducted only up to the rounded trade income (section 11 (1) GewStG), the base amount is zero, and there is no trade tax.
Trade tax is not a business expense (section 4 (5b) EStG). In return it is credited against your income tax: income tax is reduced by four times the base amount, in the example 966 euros, but at most by the trade tax actually due of 917.70 euros (section 35 (1) EStG). Whether your income tax is high enough for that depends on the maximum reduction amount (section 35 (1) sentence 2 EStG).
What this means for you: use your EÜR profit as the starting point for the trade tax calculation.
Do I need a trade registration to pay trade tax?
Trade tax and trade registration differ. Anyone who starts a permanent trade must notify the competent authority (section 14 (1) GewO). Trade tax, however, attaches to the trade, not to the registration. How registration works is in Trade registration online.
And the small business rule? It exempts turnover from VAT if total turnover in the previous year did not exceed 25,000 euros and does not exceed 100,000 euros in the current year (section 19 (1) UStG). In the year you start, only the 25,000 euro limit applies (section 19.1 (3) UStAE). It has nothing to do with trade tax. Which taxes apply to a small eBay business is in Small business on eBay: which taxes apply?.
What this means for you: register your trade; trade tax attaches to the trade, not to the registration.
Trade tax return: who files and by when?
The return for the base amount goes electronically to the tax office (section 14a GewStG), in ELSTER as the form GewSt 1 A. It is mandatory if
- your trade income has exceeded 24,500 euros,
- loss carry-forwards were assessed at the end of the previous year, or
- the tax office asks for it (section 25 (1) GewStDV).
Without a tax adviser the deadline is seven months after the end of the year (section 149 (2) AO). For 2026 that is Monday, August 2, 2027, because July 31, 2027 is a Saturday (section 108 (3) AO). If you prepare the return with a tax adviser, you have until the end of February of the second following year (section 149 (3) AO), so end of February 2028 for 2026. The municipality sets advance payments, due February 15, May 15, August 15 and November 15 (section 19 (1) GewStG). The return for marketplace sellers is described in trade tax return for Amazon and eBay sellers.
All details of the return are in Trade tax return: who has to file?.
What this means for you: file the trade tax return electronically, in ELSTER.
How VAT GPT helps
You already have your eBay figures as a report. The return comes from them.
- Upload: Upload your eBay orders list, ideally with your invoices. VAT GPT recognises it by the column "Verkaufsprotokollnummer".
- Check: Create your EÜR in the same account. The trade tax return takes the profit and shows trade income, allowance and base amount. If you enter your municipality's multiplier, VAT GPT calculates the trade tax for you. The multiplier is for display only and is not sent to the tax office. You check and confirm.
- Send: With VAT GPT Pro you send the return via ELSTER.
There is Free, Go (30 days free with all Pro features) and Pro. Try for free now
Frequently asked questions
Do I pay trade tax as a small eBay business? Only when your trade income is above 24,500 euros. Below that the base amount is zero.
Do I pay trade tax if I sell privately on eBay? No, a private sale is not a trade.
Who sets the multiplier? Your municipality, in principle the same for all businesses there (section 16 (1) and (4) GewStG).
Do I have to file the return if I am below the allowance? Only if loss carry-forwards are assessed or the tax office asks for it (section 25 (1) GewStDV). Otherwise not.
Read next
- Trade tax return: who has to file?
- eBay seller taxes in Germany, step by step
- eBay income tax return for sellers in Germany
- Amazon seller trade tax in Germany: when you pay
- Kleinanzeigen taxes in Germany: when is it commercial?
- eBay seller VAT in Germany: advance return and OSS
- Etsy VAT in Germany: when sellers have to pay tax
Not tax advice: the content does not replace individual advice.