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Check the German PStTG exemption thresholds for sales of goods.
Law last reviewed: 10 Aug 2026
This exemption applies only if you have fewer than 30 relevant sales of goods AND less than €2,000 remuneration on the same platform in the reporting period.
You are below both statutory thresholds for this sale-of-goods exemption. This concerns platform reporting only, not whether you owe tax.
A platform report does not automatically mean the sale is taxable. Reporting and tax liability are separate questions.
The statute does not say 'more than 30'. The exemption requires fewer than 30 cases, so the 30th relevant sale is already outside this specific exemption.
Even with fewer than 30 cases, this exemption only applies if total paid or credited remuneration is below €2,000. Both conditions must be met at the same time.