Last year his Umsatz was just over 20,000€, and I estimate this year it will be about double that. How exactly do I apply this Kleinunternehmer rule of "if in the previous year he earned an Umsatz (total income without subtracting expenses) less than 17,500€ and is expected to earn less than 50,000€ in Umsatz, then he doesn't need to pay Umsatzsteuer". Now I'm back and trying to sort out all the tax implications- namely Einkommensteuer and Umsatzsteuer.ġ. Then I was abroad again and am not sure what took place since then. In the summer when I came back we went to the KWR or some similar office (kind of forgot!) and did a Gewerbeanmeldung, because honestly I'm not totally sure what we are supposed to do administratively and that seemed like the right step. I was studying in China for the last few years, and in 2016 my husband, who remained in Germany, started selling on Ebay.
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