2. When does collecting deposit bottles become subject to tax?
As soon as someone regularly collects bottles and earns a source of income from it , this could be considered a commercial activity . This means that income exceeding the tax-free allowance could become taxable from 2025 onwards. Therefore, anyone regularly returning larger quantities of deposit bottles should contact the tax office if in doubt .
Collecting deposit slips remains tax-free for one-off payments or smaller amounts. However, anyone who makes a living from deposit return schemes or operates this activity commercially should definitely familiarize themselves with the new tax regulations to avoid unpleasant back payments and unwanted taxes. It is advisable to regularly review income and seek professional advice if you have any questions.
3. What does the basic tax-free allowance mean for collectors of empty containers?
From 2025, the basic tax-free allowance will be slightly increased, meaning that income up to a certain amount will remain tax-free. Those who regularly collect returnable bottles and cans can benefit from this increase, as long as their earnings remain below the new allowance. It is important to note, however, that this regulation only applies to business income that is generated regularly and intentionally.
Returning bottles once is not a problem, but if collecting them becomes a regular source of income , you may need to report it. Therefore, keep track of how often you return deposit bottles to ensure you stay below the tax-free allowance and avoid any tax obligations.
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