3...2...1... meins. Ebay ist eine Plattform im Internet, über die Gegenstände verkauft und gekauft werden können, und ebenso eine Auktionsplattform, über die Gegenstände versteigert und ersteigert werden können. Auf diesem größten Online-Marktplatz tummeln sich gewerbsmäßige Händler und Privatpersonen. Nun gibt es Privatleute, die gelegentlich dort Artikel anbieten, und es gibt Menschen, die dies ganz intensiv tun (sog. Powerseller). Wer bei Ebay viele Verkäufe tätigt und viel Umsatz macht, muss damit rechnen, dass Steuerfahnder ihn eines Tages ins Visier nehmen.

Xx xxx xxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxx xxxxxxxxxx xxxx xxxxxxxxxxxx XxxxxxxxxXxxxxxxxxxx. Xxxxx xxxx xxx Xxxxxxxxxxxx XXXXXX xxxxxxxxxx. Xxxxxx XxxxXxxxxxx xxx xx xxx Xxxx, Xxxxxxxxxxxxxxxxxxx xxxxxxxx Xxx xx xxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxxxxxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxx x. X. xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxx xxxxxx Xxxxxxxxxxxxxx xxx XXXXXX xxx xxxxx xxxxxxx. Xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXXXXXxXxxxxx xx Xxxxxxxx Xxxxxxx xxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxx xxx.xxx Xxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xXXxXxxxxxxxxx xxxxxxx xxx x.x.xxxxx.

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Xxx Xxxxxx xxxxxxxxxx xxxxx xxx Xxxx xxx Xxxxxx, xx Xxxxxxxxxxxxx xx xxxxxx. Xxxxxxxxx xxxx xxxxxxxxx Xxxxxx.xx, Xxxxxxxxxxx.xx, Xxxxxxxxx.xx xxx xxxxxx Xxxxxxxxxxxxxxx.

1. Umsatzsteuer: Unternehmerische Tätigkeit

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Xxx Xxxxxxxxx xxxxxxxxx xx xxx Xxxxxx xxxx xxx xxxx xxxxx xxxx "Xxxxxxxxxxxxxxxx" xxx xxx XxxxxxxxxXxxxxxxxxxxxxxxx Xxxx xx xxxxxxxx Xxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxx xx. xx.xxx XXX. Xxx xxx xx, xx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxxx xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxxx xxxx xxx xxxx xxxxxxxxxxxxxxxx xxxx, xxxxx Xxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxx Xxxxxxxxxxxxxx "xxxxx xxx xxxxxxx" xxxxxx. Xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxx XXX xxx xxxxxx Xxxxxxxxxxx xxxxx xxxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx, xxx Xxxxxxxxx xxxx x xxxxxxxxxxxx xxxxx Xxxxxxx x xxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx, xxx xxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxx xx xxx. Xxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxx, xxxxxxx xxxxxx Xxxxxxxxxxx x xxx xxxxxxxxxxxx "Xxxxxxxx" xxx Xxxxxxxxxxxxxxx x xxxxxxxx. Xxxxx xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxx x.X. Xxxxxxxxxxx, Xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx. Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx xxx xx xxx xx xx xx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx, xxxxxxx "Xxxxxxxxxxx" xxxxxxxx xxxxxx xxxx xxxxxx.

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2. Einkommensteuer: Gewerbebetrieb

Xxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxx: Xxxx xxx Xxxxxxxxx xxxxx Xxxx xxxxxxxxxx, x.x. xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxx.

Xxxxx xxxxxxx xxx Xxxxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxxxxxx" xxxxxxxxxx xxx xx xxx "Xxxxxx X" xxxxxxxx xxxxxx. Xxxx xxxx xx xx xxx xxxxxxx Xxxxxxx xxxxxxxx, xxx xxxx Xxxxx xxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx "Xxxxxxxxx xxxxx Xxxx" xxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxx. Xxxxxxx Xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxx.xxx XXX xxx Xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xx.xxx XXX xxx, xxxxxxx Xxx xxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx x Xxx. x XXxX xxxxxxxxx xxx xxxxxxx xxxxxx xxx "Xxxxxx XxxX" xxxxxxxxxx. Xxxxx xxx xxxxx xxxx Xxxxxx xxxxxxxxxxxx.

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3. Sammelauskunftsersuchen

Xxx Xxxxxxxxxxxx xxxxx xx xxxxxxx Xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxxx XxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxxxxx, xx xxx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx. Xx xxxx Xxxxxxxxxxxx xxx xxx Xxxx xx xxxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxx xxxxxxx xx Xxxxxxxxx xxxxxxx, xxx xx xxxxx xxxxxxxxxx Xxxxxxxxxx XxxxxxxxxXxxxxxxxx xx Xxxx xxx xxxx xxx xx.xxx XXX xxxx. xxxxxxx xx.xxx XXXx xxx Xxxx xxxxxxxxx xxx x xxx xxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

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4. Ebay-Versteigerung mit "Nickname"

Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx Xxxx, xxx xxx xxxxxxxx Xxxxxxxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxx "Xxxxxxxx"x xxxxxxxxxxx xxxxxx, xx Xxxxxxxxx xxxxxx xxx xxxxxxxxxx xx xxxxxxxxxx, xxx xxxxxxxxxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xXX XxxxxxXxxxxxxxxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

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Xxxx Xxxxxxxxxx xxx XX XxxxxxXxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxx xxx Xxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxx. Xxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxx xxxxxxx, xxxxx xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxx xxxx Xxxxxx. Xx xxx Xxxxxxxxx xxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxxx xxx Xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxx xxxxxx xxx Xxxxxxx

5. Ebay-Verkäufe durch Ehegatten

Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxx xXXx XxxxxxXxxxxxxxxxxx xxx xxx Xxxxx xxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxx, xxxx xxxx xxxxxx xxx xxxx Xxxxxxxx xxx. xxxxxx xxx Xxxxxxx xxx xxxxxx xxx Xxxxxxx xxxxxxxxx, xxxxxxxxxXxxxxXxxxx xxxxxxxxxxxx xxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxx. Xxx Xxxxxxx xxx xxxxx Xxxxx xxx xxxxxxxx, xxxx xxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxxxxxx: xx.xxxx xxxxxx, xxxxxxx xxxx xxxxx xxxxxxx xxx Xxxxxx xxxxx. Xxx xxxxxx: Xxx xx xxxxxxx Xxxxx xxxxxxx Xxxxxxxx xxxx Xxxxx xxxxxxxxxxxXxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx

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6. An- und Verkauf von Artikeln aus Haushaltsauflösungen

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx Xxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx x XXX xxxxxxxxxxx xxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx xxx xXXXxXxxxxx xx.x.xxxx, X X xxxxxx.

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7. Was gilt bei Veräußerung einer privaten Sammlung?

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