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.
