2. When does the collection of bottles with a deposit become subject to tax?
As soon as someone regularly collects bottles and earns income from them , this could be considered a business activity. This means that income exceeding the allowance could become taxable from 2025. Therefore, anyone who regularly returns large quantities of bottles on deposit should contact the tax office if in doubt.
The collection of deposit receipts remains tax-free for one-time or smaller payments. However, anyone who relies on deposit refund systems or operates this business should definitely familiarize themselves with the new tax regulations to avoid unpleasant back payments and unwanted taxes. It’s recommended to regularly review your income and consult a professional if you have any questions.
3. What does the basic tax exemption mean for empty container collectors?
Image: Imago / Wolfilser
Starting in 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 will be able to benefit from this increase, as long as their earnings remain below the new tax-free allowance. It’s important to note, however, that this rule only applies to business income generated regularly and intentionally.
Returning bottles once isn’t a problem, but if return-tax returns become a regular source of income , you may need to report it. Therefore, keep track of how often you return deposited bottles to ensure you stay within your tax-free allowance and avoid any tax liability .
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