Selling worn socks: commercial, tax and legal
You want to sell worn socks and ask yourself: Do I need a trade? Is it legal? What about taxes? The short answer: Those who sell regularly with a profit intention need a trade – and the sale itself is allowed in Germany, as long as all participants are of legal age and act voluntarily. This guide clarifies the most important questions especially for sock sellers: business registration, small business regulations and what you can do without a trade.
This post contains general information about business registration, taxes and legal matters. It does not replace individual advice by a tax consultant or lawyer. For specific questions, please contact a qualified expert advisor.
- Legality: Sale of worn socks is allowed in Germany if all parties are of legal age and agree
- Business: Regular sale with profit intention requires a business registration
- Excluding business: Occasional private sales without repetition are possible
- Taxes: Small Business Regulation Relieves Most Sellers of Sales Tax
Is it legal to sell worn socks?
Yes. The sale of worn socks is generally allowed in Germany. There is no law prohibiting the trade in worn textiles between adults. Prerequisite: All participants are of legal age, act voluntarily and no limits are exceeded – for example by prohibited content or printing.
Many wonder whether the sale is “punitive” or “forbidden”. That is not the case. What remains forbidden are cross-border content, minors or involuntary acts. A normal sale through a platform such as SecretUndies, where adults trade voluntarily, is not included.
More about the legal framework can be found in our Guide to the legal situation.
Business or private: When do you need to register?
Two criteria are crucial: Regularity and Profit intention. If you plan to offer permanently and repeatedly worn socks – whether weekly or monthly – it is a commercial activity in the eyes of the tax office. In this case, you need a trade.
There is no fixed euro border. Already a few sales per month over a longer period of time are enough. Anyone who creates a profile, maintains offers and processes orders shows organized sales structures – that clearly speaks for commerciality.
Selling without trade: When does it work?
A hobby sale is if you offer something once or very rarely – for example, discarded socks without a profit intention. The difference is not in the amount of the amount, but in your intention and regularity. Anyone who only occasionally passes on personal belongings without planning repetition and profits, acts privately.
Practically this means: If you want to sell permanently via SecretUndies, you should register a trade. The fee is 20 to 60 EUR once – Requests are more expensive.
Taxes on worn socks: use small business regulation
Most saleswomen who offer worn socks remain below the sales limits of the small business regulation. New limits apply since 2025: maximum net sales of EUR 25,000 in the previous year and EUR 100,000 in the current year. For the vast majority of secondary earnings, this is more than sufficient.
As a small business owner, you do not show sales tax on your invoices, do not have to file sales tax advance notifications and save considerable administrative effort. In return, the VAT deduction is waived – shipping costs or packaging materials cannot be returned as VAT. For most, the small business regulation is still worthwhile.
All details about the new borders, the questionnaire on tax registration and accounting can be found in our Small Business Rules Guide.
Register business with the competent office
Go to the trade office of your city or use the online registration. As an activity description, “online trade with textiles” or “e-commerce” is sufficient. The fee is 20 to 60 EUR.
Complete questionnaire for tax registration
The tax office will send you the questionnaire. Fill it out via ELSTER and choose the small business regulation if you do not exceed the sales limits.
Documenting revenue and expenditure
A simple income surplus bill (EÜR) is sufficient. Keep every income and expense – this is enough for the annual tax return.
Checklist: Sell worn socks – what you need to consider
- ✓ Regular sales? Then register business
- ✓ Check small business regulations – are you under 25,000 / 100,000 EUR?
- ✓ Invoices without VAT, with reference to § 19 UStG
- ✓ Fully document income and expenses
- ✓ Keeping documents for at least 10 years
- ✓ Complete Annex G in the tax declaration
Starting without business and for free – is it possible?
Many ask whether they can sell worn socks “without trade” or “for free”. The platform itself is free – you don’t pay a monthly fee for your shop. However, the business registration is independent of this: Who sells commercially, needs it, regardless of whether the platform costs something or not.
Selling “without trade” is only possible if you actually trade privately – i.e. occasionally, without repetition and without profit. Once you plan to sell permanently, you should sign up. This protects you from further demands and is quickly done.
More on Compare seller packages on SecretUndies Find out in our guide.
Frequent questions about business and taxes when selling socks
Is it forbidden to sell worn socks?
No. The sale of worn socks between persons of age and consent is permitted in Germany. Cross-border content, minors or involuntary acts are prohibited.
When do I need a business for worn socks?
As soon as you sell regularly with profit intention. There is no fixed euro limit – few sales per month over a longer period are enough. If in doubt, prefer to register.
Do I have to pay taxes if I sell worn socks?
As a small business owner, the sales tax is waived. However, your profit (income minus expenses) is subject to income tax and is entered in Annex G of your tax return.
Can I sell socks worn without a trade?
Only for real private sales – so occasionally, without repetition. Who wants to sell permanently, needs a trade. Registration costs 20 to 60 EUR once.
What is the Small Business Regulation?
It exempts you from the VAT obligation if your net sales remain below 25,000 EUR (previous year) and 100,000 EUR (current year). You issue invoices without VAT and save administrative effort.
Is the sale of worn socks punishable?
No. Normal sales between adults are not punishable. Only violations of laws – such as prohibited content or the inclusion of minors – are punishable.
Ready to start with socks?
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