The new rule is absolutely outrageous
For many people, collecting deposit bottles and cans has long been seen as a harmless way to earn a little extra cash or simply get some money back from items that would otherwise end up in the trash. Whether it’s returning a bag of bottles after a party or picking up a few along the way, it has always felt like a small, everyday habit rather than something connected to taxes or official regulations. But starting in 2025, this perception is set to change.
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The new rule is absolutely outrageous!
2. When does collecting deposit bottles become subject to tax?
As soon as someone regularly collects bottles and earns a source of income from it
, this could be considered a commercial activity . This means that income exceeding the tax-free allowance could become taxable from 2025 onwards. Therefore, anyone regularly returning larger quantities of deposit bottles should contact the tax office if in doubt .
Collecting deposit slips remains tax-free for one-off payments or smaller amounts. However, anyone who makes a living from deposit return schemes or operates this activity commercially should definitely familiarize themselves with the new tax regulations to avoid unpleasant back payments and unwanted taxes. It is advisable to regularly review income and seek professional advice if you have any questions.
3. What does the basic tax-free allowance mean for collectors of empty containers?
From 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 can benefit from this increase, as long as their earnings remain below the new allowance. It is important to note, however, that this regulation only applies to business income that is generated regularly and intentionally.
Returning bottles once is not a problem, but if collecting them becomes a regular source of income , you may need to report it. Therefore, keep track of how often you return deposit bottles to ensure you stay below the tax-free allowance and avoid any tax obligations.
5. Tax return: Do I have to declare my income?
If you regularly earn income as a bottle and can collector, you should definitely file a tax return . Even though there is a tax-free allowance , which will be slightly adjusted due to the increase in the basic tax-free allowance in 2025, you will be required to report your income as soon as this allowance is exceeded.
To avoid problems with the tax office, it’s important to accurately document all income and expenses related to collecting returnable bottles. However, ensuring your income remains below the tax-free allowance might allow you to forgo filing a tax return altogether. This way, you’ll always keep track of your tax obligations and avoid unpleasant surprises.
6. What happens if the tax liability is exceeded?
Anyone exceeding the tax-free allowance must expect the usual consequences associated with taxable income. This means that the excess income must be taxed, and taxes may become due and must be paid retroactively. Bottle collectors who regularly earn high incomes from collecting returnable bottles should therefore keep a close eye on their earnings and, if necessary, seek advice from a tax advisor to avoid unpleasant additional payments .
It is important to review your income early on and take precautions if necessary to avoid unintentionally falling into a tax trap . Caution and transparency are crucial here.
7. What will the basic tax allowance be in 2025?