Anyone who has registered or has to register their self-employment as a business, or anyone who generates income from commercial activities, independent work or agriculture and forestry within the meaning of German income tax law, is operating commercially within the meaning of the Verpackungsgesetz (Packaging Act). Even an individual who claims losses against taxes owing to their activity or computes profit from agriculture and forestry on the basis of average rates (section 13a (6) EStG (Income Tax Act)) is operating commercially.
Further information can be found in our informational booklet on commercial placing onto the German market. FAQ: Commercial placing onto the German market
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