Sustainability (tax law)
In German tax law, sustainability is an important criterion for differentiating between private sales or only occasional activities and commercial or freelance activities aimed at repetitive activities.
An activity is then listed sustainably if it is carried out with the intention of repeating it and turning it into a constant source of income. Even a one-time activity can be carried out on a sustained basis if the intention to repeat it is recognizable. However, the will to be sustainable is a subjective fact that must be judged on the basis of objective characteristics. In practice, sustainable activity is affirmed if the scope of private asset management is exceeded.
Sustainable activity is of particular importance when assessing property sales in the context of a commercial enterprise with the three-property limit .
