Geld mit 15 bekommen?

And now I wanted to ask you if you created a game, for example, you get money, but you’re only 15.

Such a question is really asked at school early economy? I dare to doubt that, but be it. Let us begin with the economic legal framework for this.

A trade is then present as soon as the points of § 15 Abs 2 S. 1 EStG are fulfilled:

• Sustainability
• Self-employment
• Winner intention
• Participation in general economic transport

As long as you minor besides the consent of your parents, you also need Approval of the family court, § 112 BGB.

You need within a month from the first act register a trade, § 14 GewO, and transmit the questionnaire for tax collection electronically to the tax office, § 138 AO.

When and whether taxes are due will decide only later. The Registration obligation start immediately.

After the end of the year, you must submit the income tax declaration, the VAT declaration and the profit determination electronically to the tax office (Duty to pay). All this from you without a call from the tax office.

Any allowances may not change the duty of tax returns. Without this, the tax office cannot consider whether they have been complied with. Therefore, the declarations always to be delivered.

Income tax: Here the Profit (operating revenue – operating expenditure) taxed. Commercial or freelance income does not have its own allowance. There is the basic amount and all your income is included in it. Your second business, or any gross wage or income from rental and rent or pension, is also included. A mini-job, however, forms an exception if it is actually taxed on a flat-rate basis and your employer takes this flat-rate tax.

Trade tax: It will also be due to Profit. However, a fee of € 24,500 is deducted here.

Value added tax: So long Turnover is less than €2,000, you are a small entrepreneur. Then you don’t have to deduct sales tax, but you must also not pay sales tax and also do not withdraw the pre-tax.

If you are deducted from the small business (which means you would be bound for 5 years) or your turnover is higher, you will have to pay the sales tax. In return, you can claim the advance tax for your purchases.

Even if you illegally not registered should have operated the business without any necessary approval of the family court, but the tax duties to fulfil, § 40 AO.

How do you get the money, what and how?

One opens with the approval of the family court, § 112 BGB, s.o., Business account at a bank. You then receive transfers and can also pay for any taxes due.

Alternatively, of course classical the way cash against disks. This must then, of course, be properly recorded in the accounts.

Payment services such as PayPal and Klarna remain taboo with the permission of the family court. They’re all from 18.