Selling worn socks - Legal, Commercial & Taxes 2026
Is it legal to sell worn socks? The short answer: Yes. The sale of worn socks between consenting adults is perfectly legal in Germany, Austria and Switzerland. It is not a prohibited trade and it is not punishable.
Nevertheless, there are some legal aspects to consider – especially if you sell regularly. In this guide we clarify all important questions about trade, taxes and tax office.
The most important thing at a glance
- Legal: Yes, the sale of worn socks is allowed in DACH countries
- Criminal: No, it is a normal sale of goods
- Business: For regular sales with profit intentions, registration may be necessary
- Taxes: Income above the exemption limit must be taxed
- Small business owners: Up to €22,000 turnover/year simplified regulation possible
Is it legal to sell worn socks?
Yes, absolutely. Selling worn socks is a normal commercial business. There is no law prohibiting the sale of worn clothing – including socks and underwear – between consenting adults.
What the Law Says
Legally speaking, it is a purchase contract according to § 433 BGB. You offer a good, a buyer accepts the offer and pays the agreed price. The fact that the goods are "worn" does not change the legal classification.
Important restrictions
Legal does not mean "everything allowed". These limits apply:
- All participants must be of legal age (18+)
- The sale must be consensual
- Do not provide false information about the product
- Observe platform rules (e.g. no explicit content on certain platforms)
Do I need a business?
This question cannot be answered in general with a yes or no. It depends on how regularly and with what intention you sell.
When business obligation arises
A business must be registered if you:
- Regularly and repeatedly sells (not only individual times)
- Acts with the intention of making profit
- Appears on the market as a provider (own profile, advertising, etc.)
Occasional private sales are not covered by the commercial obligation. But as soon as you sell systematically and regularly, you should think about registering.
Use of small business rules
The good news: Even with business registration, you can benefit from the small business regulation. This applies if your sales were below €22,000 in the previous year and are expected to remain below €50,000 in the current year.
Benefits of the Small Business Regulation:
- No sales tax on your bills
- Simplified accounting
- No advance VAT declaration
Step-by-step business registration
If you want to register a business, the process is uncomplicated:
Trade registration at the Trade Office
Go to your local trade office or use online registration. As an activity you can specify "online trade with textiles" or "retail trade with clothing" - this is general enough.
Complete the tax office questionnaire
After registration, you will receive a questionnaire from the tax office. Here you enter your expected income and can apply for the small business regulation.
Tax number obtained
The tax office will give you a tax number. You need these for all business activities.
Cost of business registration
The costs vary depending on the municipality, but are typically between 20€ and 65€. Ongoing costs are usually not incurred as long as you are a small business owner.
Taxes on selling socks
Tax obligations can also arise without business registration. Here are the most important points.
Income Tax: What Do I Have to Tax?
In principle, all income is taxable. For private sales, however, there are free limits:
- Exemption for private sale transactions: 600€ per year
- If you stay below this limit and only sell occasionally, there are no taxes
- In the case of commercial activity this exemption does not apply - here everything is taxed
Sales Tax: Small Business Owners vs. Standard Taxation
As a small business owner (less than €22,000 in sales/year), you do not have to collect and pay sales tax. With higher sales, you become subject to sales tax and must add 19% on your sales.
What the Tax Office Needs to Know
For a registered trade, you have to create an annual surplus income statement (EÜR). Keep a simple cash book with all income and expenses - that's enough for small business owners.
Important note
This article does not replace tax or legal advice. The information is of a general nature and may change. In case of uncertainties, we recommend consulting a tax advisor who can assess your individual situation.
Is the sale punishable?
No, the sale of worn socks is not punishable. There is no criminal offence which is complied with here as long as everyone involved is of legal age and consents.
Limits: What is not allowed?
It only becomes problematic if:
- Minors are involved (then punishable!)
- Someone is forced to buy/sell
- False information on the goods is provided (fraud)
- Stolen goods are sold
Observe platform rules
Each platform has its own terms of use. On SecretUndies the sale of worn articles is expressly permitted and desired. On other platforms such as eBay classified ads, such offers may violate the GTC - even if they are not illegal.
Practical Tips for Legally Secure Selling
Leading documentation
Keep proof of all sales: screenshots of orders, incoming payments, shipping receipts. This protects you in case of disputes and facilitates the tax declaration.
Keeping income traceable
Use a separate account or at least a clear separation between private and business transactions. The SecretUndies wallet system makes this particularly easy.
In case of uncertainty: experts ask
If you sell regularly or earn significant income, it is worth investing in tax advice. An initial call often costs only 50-100€ and gives you clarity.
Checklist: Legally Secure Sock Sale
- Check age: Sell only to adults, even to be of legal age
- Honest information: Describe the product truthfully
- Document revenue: Keep cash book or Excel list
- Know free limits: 600€ private, 22,000€ small business owner
- Inspecting industry: Consider regular sales registration
- Platform Rules: Sell only on suitable platforms
Frequently Asked Questions about Law & Taxation
Do I need to register a trade to sell worn socks?
Not necessarily. For occasional private sales, no registration is necessary. But as soon as you sell regularly and with a profit intention, you should register a trade. The border is fluid - in case of doubt prefer to register, the costs are low.
From what amount do I have to pay taxes?
For private divestment transactions, an exemption of 600 € per year applies. This does not include taxes. In the case of commercial activity, there is no exemption - all income must be stated in the tax return, even if there is little left over in the end due to business expenses.
Is it illegal to sell worn socks?
No. The sale of worn socks between consenting adults is perfectly legal and not punishable. It is a normal sale of goods under German law.
What is the Small Business Regulation?
The small business regulation (§19 UStG) allows you to waive the collection of sales tax for an annual turnover of less than €22,000. You do not have to add 19% and do not make a sales tax advance. This makes accounting much easier.
Do I have to report this to the tax office?
For a registered trade: Yes, on the annual tax return. For occasional private sales below 600€/year: No, the exemption does not have to be reported extra. If you earn more than 600€ from private sales, you should specify them in the tax return.
Can I do this next to my job?
Yes, basically yes. A side job is easily possible as long as it does not affect your main job. But check your employment contract - some employers require a report of secondary activities. Authorisation may be required for civil servants and certain professions.
What are the costs for me?
The business registration costs one-time 20-65€ depending on the municipality. Ongoing costs for small business owners: no mandatory costs. Optional: tax consultant (about 200-500€/year for simple cases), accounting software (0-100€/year). Many saleswomen come without additional costs.
