4. What 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 large quantities of bottles, for example as a sideline, must declare the income on their tax return. However, a single visit to the bottle return machine after a party or spontaneous collection remains tax-free.
It’s important for even occasional collectors to monitor their earnings, especially if they regularly sell bottles and thus consistently earn money. In this case, the line between private collecting and commercial trading could be crossed, with potential tax consequences.
