StartinganOnlineBusinessinGermany—2026Guide

What legal structure should I use for a German online business?

For a product e-commerce business: GmbH (limited liability, credibility) is recommended if you expect >€50,000 annual turnover. For a service business (dropshipping, digital products): sole trader (Einzelunternehmer) or GmbH depending on scale. For Amazon FBA or marketplace selling: GmbH is preferred because it simplifies tax compliance and professional account management. Freiberufler status is not available for product sales.

Do I need a German VAT number for selling on Amazon.de?

Yes, if you store inventory in Germany. Under the German VAT Act (UStG) and EU VAT rules, storing goods in a German Amazon fulfilment centre creates a German VAT registration obligation from the first sale — regardless of where your business is based. Amazon does not collect VAT for third-party sellers. You must register for German USt-IdNr., charge 19% on German B2C sales, and file Umsatzsteuervoranmeldungen monthly or quarterly.

What is the VerpackG packaging register for German online sellers?

The VerpackG (Verpackungsgesetz) requires all businesses (German or foreign) that ship packaged goods to end consumers in Germany to register with the LUCID packaging register (verpackungsregister.org) and pay into an authorised dual system (e.g. Der Grüne Punkt, Interseroh). Registration is free; licence fees are based on packaging volume and material. Non-compliance risks Abmahnungen and market access restrictions. Registration takes about 15 minutes online.

What is the Impressumspflicht and what must it contain?

Every German commercial website must display a legal notice (Impressum) under §5 TMG. Required content: (1) Full company name including legal form, (2) Handelsregisternummer (HRB number) and Amtsgericht, (3) Managing director(s) names, (4) Registered address (street, city — no PO Box), (5) Email address (not just contact form), (6) Phone number recommended, (7) VAT number if applicable, (8) Responsible person for content if different. Missing or incomplete Impressum is the most common ground for Abmahnung in German e-commerce.

Can I run a German e-commerce business from abroad?

Yes — many international businesses run successful German e-commerce operations without a physical presence. You need: (1) German GmbH or registered entity (for legal and tax purposes), (2) German VAT registration, (3) Legal-compliant German website (Impressum, DSGVO, AGB, Widerrufsrecht), (4) German-language customer service (or outsourced to a German agency). Physical fulfilment: either warehouse in Germany (triggers VAT), European fulfilment centre outside Germany, or dropshipping from supplier directly to German customers.

What DSGVO obligations apply to a German online business?

Any online business collecting data from EU residents must comply with DSGVO (the German GDPR implementation). Key obligations: (1) Datenschutzerklärung (privacy policy) on all pages, (2) opt-in cookie consent (not opt-out), (3) Data Processing Agreements (AVV) with third-party processors (hosting, analytics, email), (4) Data Protection Officer if processing sensitive data at scale, (5) data breach notification to the competent Landesdatenschutzbehörde within 72 hours. German DPAs are among the most active in Europe - non-compliance fines up to 4% of global turnover.

What is the German 14-day right of withdrawal (Widerrufsrecht)?

Under Section 312g BGB, consumers buying online in Germany have a 14-day right to withdraw from the purchase without giving any reason. The seller must: (1) inform the consumer clearly about this right before purchase, (2) provide the official Muster-Widerrufsformular (model withdrawal form), (3) accept returned goods, (4) refund the full purchase price including standard shipping within 14 days. The withdrawal period does not begin until the seller has properly informed the customer. Missing or defective withdrawal information extends the withdrawal period to 12 months and 14 days.

Do German online businesses need to use age verification?

Age verification (Altersverifikation) is mandatory for online sales of age-restricted products in Germany: alcohol (JuSchG), tobacco and vaping products (JuSchG), gambling services (GlüStV), certain media (FSK18 films, extreme content). Accepted verification methods: PostIdent (Deutsche Post), VideoIdent, or integration with state-approved age verification systems. Simple checkbox declarations ("I am 18+") are not sufficient under German law. The Bundesnetzagentur and Jugendschutzbehörden actively enforce these rules.

How does OSS (One Stop Shop) VAT work for selling to Germany?

The EU OSS (One Stop Shop) scheme allows non-German EU businesses to declare all EU B2C VAT through a single filing in their home country once they exceed EUR 10,000 in cross-border EU sales. An EU seller registering for OSS avoids needing separate German VAT registration for purely distance sales. OSS does NOT cover sales from a German warehouse (Amazon FBA) or businesses with a German establishment - those still require direct German VAT registration. Non-EU businesses cannot use OSS and must register in each EU country where they store goods.

What packaging and environmental obligations apply to German e-commerce?

German online sellers shipping to consumers in Germany must: (1) register with the LUCID packaging register (verpackungsregister.org) under VerpackG and pay licence fees to an authorised dual system (Grüner Punkt, Interseroh, etc.), (2) register with the ElektroG system at ear-online.de if selling electrical goods, (3) comply with BattG (battery take-back) if selling batteries or battery-containing products. These obligations apply to both domestic and foreign sellers shipping to Germany. Non-compliance risks Abmahnungen and sales injunctions.

What payment methods should a German e-commerce shop accept?

German consumers have specific payment preferences that differ from other markets. Essential payment methods: (1) Rechnung (invoice/buy-now-pay-later) - highly trusted in Germany, offered via Klarna, PayPal "Später bezahlen", or direct invoicing, (2) SEPA Lastschrift (direct debit) - standard for subscriptions, (3) PayPal - widely used for marketplace and individual transactions, (4) SOFORT/Klarna instant bank transfer, (5) Credit card (Visa/Mastercard) - less dominant than in UK/US but needed. Offering Rechnung significantly increases conversion rates - German shoppers are cautious about prepayment.