{"id":5822,"date":"2026-09-11T10:15:57","date_gmt":"2026-09-11T08:15:57","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/differential-taxation-difference-to-regular-taxation\/"},"modified":"2026-10-06T12:52:17","modified_gmt":"2026-10-06T10:52:17","slug":"differential-taxation-difference-to-regular-taxation","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/de\/faq\/differential-taxation-difference-to-regular-taxation\/","title":{"rendered":"Differential taxation: difference to regular taxation"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Read here what exactly the margin scheme is and which requirements apply.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#different\" rel=\"noopener\">Differential taxation simply explained: What does it mean?<\/a><\/li>\n\n\n\n<li><br><p><a href=\"#conditions\" rel=\"noopener\">The conditions of the differential taxation<\/a><\/p><br><\/li>\n\n\n\n<li><br><p><a href=\"#example\" rel=\"noopener\">Example of differential taxation<\/a><\/p><br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"different\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Differential taxation simply explained: What does it mean?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The term differential taxation means that resellers have to pay\u00a0<strong>a lower sales tax<\/strong>\u00a0on certain goods. In this case, the sales tax only applies to the\u00a0<strong>difference<\/strong>\u00a0<strong>between the purchase and sales price.\u00a0<\/strong>Differential taxation is thus a special form of taxation for certain goods. The differential taxation is regulated in \u00a7 25a of the Value Added Tax Act (UStG).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to this, differential taxation applies to <strong>the supply of second-hand goods,<\/strong> such as antiques, collector\u2019s items, or works of art. However, differential taxation also applies to&nbsp;<strong>the trade in second-hand goods<\/strong>&nbsp;(used physical objects).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the differential taxation, one wants to avoid that for the object again the value-added tax in full height becomes due.<strong>&nbsp;The full value of the VAT has already<\/strong>&nbsp;<strong>been paid&nbsp;<\/strong>when the goods were originally purchased. Therefore, with differential taxation, the sales tax is only applied to the difference between the purchase price and the resale price.<\/p>\n\n\n\n<div>\n<div>\n<div>\n<div><a href=\"https:\/\/www.consultinghouse.eu\/de\/dienstleistungen\/geschaftsdienstleistungen\/buchhaltung\/\" rel=\"noopener\"><img decoding=\"async\" alt=\"CTA Accounting Solutions\" class=\"hs-image-align-none\" style=\"width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" width=\"688\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 2064w\" sizes=\"(max-width: 688px) 100vw, 688px\"><\/a><\/div>\n<a id=\"conditions\" data-hs-anchor=\"true\"><\/a>\n<h2>The conditions of the differential taxation<\/h2>\n<p>&nbsp;<\/p>\n<p>As mentioned above, there are some&nbsp;<strong>requirements<\/strong>&nbsp;that must be met in order for sellers to even apply this type of taxation. These are:<\/p>\n<ul>\n<li>The goods must have been purchased in the Community territory, i.e. within the European Union.<\/li>\n<li>You, as the buyer, have not paid sales tax on the purchase of the commodity.<\/li>\n<li>You yourself as a reseller act commercially or publicly auction the purchased items.<\/li>\n<\/ul>\n\n<a id=\"example\" data-hs-anchor=\"true\"><\/a>\n<h2>Example of differential taxation<\/h2>\n<p>&nbsp;<\/p>\n<p>If the above conditions apply, the margin scheme can be applied. The following&nbsp;<strong>example<\/strong>&nbsp;explains the application in practice:<\/p>\n<p>&nbsp;<\/p>\n<p>Let\u2019s assume you buy a used car&nbsp;<strong>from a private individual in another EU country.&nbsp;<\/strong>The seller would like to receive 20,000 euros from you for the car. Since the seller is a private person, no input tax is due for the purchase. After a few weeks, you resell the car in Germany. You find a buyer who pays 25,000 euros for the car. Now differential taxation comes into play. According to \u00a7 25a UStG, you only have to pay VAT on the difference between the purchase and sales price. In the concrete case, this is <strong>25.000 Euro \u2013 20.000 Euro = 5.000 Euro<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>So instead of having to pay tax on the entire amount, only 5,000 euros are taxed. In this case, the sales tax amounts to 950 euros.&nbsp;<\/p>\n<p><strong>For comparison:<\/strong>&nbsp;If the entire amount had been taxed, you would have had to pay 4,750 euros in sales tax.<\/p>\n<p>&nbsp;<\/p>\n<figure><a href=\"https:\/\/www.consultinghouse.eu\/de\/dienstleistungen\/geschaftsdienstleistungen\/buchhaltung\/\" rel=\"noopener\"><img decoding=\"async\" alt=\"CTA Accounting Solutions\" class=\"hs-image-align-none\" style=\"width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" width=\"688\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 2064w\" sizes=\"(max-width: 688px) 100vw, 688px\"><\/a><\/figure><p><\/p>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>As an entrepreneur, you purchase durable goods on a commercial basis and resell them to your own customers. Under certain circumstances, so-called resellers can apply the margin scheme and thus benefit from it for tax purposes.<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5822","faq","type-faq","status-publish","hentry","faq_category-accounting-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Differential taxation: difference to regular taxation - Consultinghouse<\/title>\n<meta name=\"description\" content=\"As an entrepreneur, you purchase durable goods on a commercial basis and resell them to your own customers. Under certain circumstances, so-called resellers can apply the margin scheme and thus benefit from it for tax purposes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/de\/faq\/differential-taxation-difference-to-regular-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Differential taxation: difference to regular taxation - Consultinghouse\" \/>\n<meta property=\"og:description\" content=\"As an entrepreneur, you purchase durable goods on a commercial basis and resell them to your own customers. Under certain circumstances, so-called resellers can apply the margin scheme and thus benefit from it for tax purposes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.consultinghouse.eu\/de\/faq\/differential-taxation-difference-to-regular-taxation\/\" \/>\n<meta property=\"og:site_name\" content=\"Consultinghouse\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-06T10:52:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/differential-taxation-difference-to-regular-taxation\\\/\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/differential-taxation-difference-to-regular-taxation\\\/\",\"name\":\"Differential taxation: difference to regular taxation - Consultinghouse\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/differential-taxation-difference-to-regular-taxation\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/differential-taxation-difference-to-regular-taxation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/CTA20Accounting20Solutions.png\",\"datePublished\":\"2026-09-11T08:15:57+00:00\",\"dateModified\":\"2026-10-06T10:52:17+00:00\",\"description\":\"As an entrepreneur, you purchase durable goods on a commercial basis and resell them to your own customers. Under certain circumstances, so-called resellers can apply the margin scheme and thus benefit from it for tax purposes.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/differential-taxation-difference-to-regular-taxation\\\/#breadcrumb\"},\"inLanguage\":\"de-DE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/differential-taxation-difference-to-regular-taxation\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de-DE\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/differential-taxation-difference-to-regular-taxation\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/CTA20Accounting20Solutions.png\",\"contentUrl\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/CTA20Accounting20Solutions.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/differential-taxation-difference-to-regular-taxation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.consultinghouse.eu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FAQs\",\"item\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Differential taxation: difference to regular taxation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/\",\"name\":\"Consultinghouse\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.consultinghouse.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#organization\",\"name\":\"Consultinghouse\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de-DE\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Logo_TS_Consultnghouse_-Market_Entry_Germany.svg\",\"contentUrl\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Logo_TS_Consultnghouse_-Market_Entry_Germany.svg\",\"caption\":\"Consultinghouse\"},\"image\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Differential taxation: difference to regular taxation - Consultinghouse","description":"As an entrepreneur, you purchase durable goods on a commercial basis and resell them to your own customers. Under certain circumstances, so-called resellers can apply the margin scheme and thus benefit from it for tax purposes.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.consultinghouse.eu\/de\/faq\/differential-taxation-difference-to-regular-taxation\/","og_locale":"de_DE","og_type":"article","og_title":"Differential taxation: difference to regular taxation - Consultinghouse","og_description":"As an entrepreneur, you purchase durable goods on a commercial basis and resell them to your own customers. Under certain circumstances, so-called resellers can apply the margin scheme and thus benefit from it for tax purposes.","og_url":"https:\/\/www.consultinghouse.eu\/de\/faq\/differential-taxation-difference-to-regular-taxation\/","og_site_name":"Consultinghouse","article_modified_time":"2026-10-06T10:52:17+00:00","og_image":[{"url":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.consultinghouse.eu\/faq\/differential-taxation-difference-to-regular-taxation\/","url":"https:\/\/www.consultinghouse.eu\/faq\/differential-taxation-difference-to-regular-taxation\/","name":"Differential taxation: difference to regular taxation - Consultinghouse","isPartOf":{"@id":"https:\/\/www.consultinghouse.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.consultinghouse.eu\/faq\/differential-taxation-difference-to-regular-taxation\/#primaryimage"},"image":{"@id":"https:\/\/www.consultinghouse.eu\/faq\/differential-taxation-difference-to-regular-taxation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png","datePublished":"2026-09-11T08:15:57+00:00","dateModified":"2026-10-06T10:52:17+00:00","description":"As an entrepreneur, you purchase durable goods on a commercial basis and resell them to your own customers. Under certain circumstances, so-called resellers can apply the margin scheme and thus benefit from it for tax purposes.","breadcrumb":{"@id":"https:\/\/www.consultinghouse.eu\/faq\/differential-taxation-difference-to-regular-taxation\/#breadcrumb"},"inLanguage":"de-DE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.consultinghouse.eu\/faq\/differential-taxation-difference-to-regular-taxation\/"]}]},{"@type":"ImageObject","inLanguage":"de-DE","@id":"https:\/\/www.consultinghouse.eu\/faq\/differential-taxation-difference-to-regular-taxation\/#primaryimage","url":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png","contentUrl":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png"},{"@type":"BreadcrumbList","@id":"https:\/\/www.consultinghouse.eu\/faq\/differential-taxation-difference-to-regular-taxation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.consultinghouse.eu\/"},{"@type":"ListItem","position":2,"name":"FAQs","item":"https:\/\/www.consultinghouse.eu\/faq\/"},{"@type":"ListItem","position":3,"name":"Differential taxation: difference to regular taxation"}]},{"@type":"WebSite","@id":"https:\/\/www.consultinghouse.eu\/#website","url":"https:\/\/www.consultinghouse.eu\/","name":"Consultinghouse","description":"","publisher":{"@id":"https:\/\/www.consultinghouse.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.consultinghouse.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.consultinghouse.eu\/#organization","name":"Consultinghouse","url":"https:\/\/www.consultinghouse.eu\/","logo":{"@type":"ImageObject","inLanguage":"de-DE","@id":"https:\/\/www.consultinghouse.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/07\/Logo_TS_Consultnghouse_-Market_Entry_Germany.svg","contentUrl":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/07\/Logo_TS_Consultnghouse_-Market_Entry_Germany.svg","caption":"Consultinghouse"},"image":{"@id":"https:\/\/www.consultinghouse.eu\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.consultinghouse.eu\/de\/wp-json\/wp\/v2\/faq\/5822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.consultinghouse.eu\/de\/wp-json\/wp\/v2\/faq"}],"about":[{"href":"https:\/\/www.consultinghouse.eu\/de\/wp-json\/wp\/v2\/types\/faq"}],"version-history":[{"count":2,"href":"https:\/\/www.consultinghouse.eu\/de\/wp-json\/wp\/v2\/faq\/5822\/revisions"}],"predecessor-version":[{"id":7082,"href":"https:\/\/www.consultinghouse.eu\/de\/wp-json\/wp\/v2\/faq\/5822\/revisions\/7082"}],"wp:attachment":[{"href":"https:\/\/www.consultinghouse.eu\/de\/wp-json\/wp\/v2\/media?parent=5822"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.consultinghouse.eu\/de\/wp-json\/wp\/v2\/faq_category?post=5822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}