Seller’s Tax Declaration

The German version is legally binding. This translation is provided for easier understanding.

Version 1 · published on 11.10.2026

Version of 12 October 2026

By registering as a seller on HeimatliCH, I declare the following:

1. Personal responsibility

• I am myself responsible for declaring income from my sales correctly and for paying all related charges.
• HeimatliCH does not calculate, collect or pay taxes or social insurance contributions for me and does not issue tax receipts. HeimatliCH does not give tax advice. I can use the overview of my orders on the platform as a memory aid.

2. Income tax

• I know that income from sales is in principle income that I must state in my tax return, even if the amounts are small. The sale of my own used items from private assets, which usually does not count as income, remains reserved. If in doubt, I ask the tax office of my canton of residence or a professional.

3. AHV/OASI and other social insurance

• I know that, depending on the scale, regularity and profit motive of my sales, I count as self-employed and must register with the compensation office (AHV/OASI) as soon as the legal requirements are met.

4. Value added tax

• I know that I must register with the Federal Tax Administration as liable for VAT when my total annual turnover from taxable supplies reaches 100,000 francs, and that in this case VAT must be included in my prices.

5. Benefits and permits

• If I receive social assistance, unemployment benefit, supplementary benefits, scholarships or other means-tested benefits, I report my income from sales to the competent body.
• If my residence status requires a permit for self-employed or employed gainful activity, I have it.

6. Bookkeeping and information

• I keep records of my sales and purchases for as long as the law requires (usually ten years if I am obliged to keep books).
• I acknowledge that HeimatliCH may be obliged by law or by the authorities to give authorities information about my sales.