4. Which types of income are considered taxable?

Not all income from collecting returnable bottles is taxable. The crucial factor is whether the activity is classified as commercial . Anyone who regularly collects larger quantities of bottles, for example as a side job, must declare the income on their tax return. However, a single visit to the bottle return machine after a party or spontaneously collecting bottles remains tax-free.
It’s important that even occasional collectors keep track of their earnings, especially if they regularly hand over bottles and thus systematically earn money. In this case, the line between private collecting and commercial trade could be crossed, which could have tax consequences. Click to the next page.
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