Reseller
The resellers ( English Reseller ) is the economic one economic entity , the products or services procured , and this without significant further processing to buyers sold .
General
In trade , the wholesale and retail trade are typical resellers. The other types of trade such as exporters , importers , mail order , distance selling and online trading are also considered resellers. You appear as a market participant in a reseller market. They act as intermediaries either between manufacturers and retail (wholesale), between wholesale and consumer (retail) or directly between producers and consumers ( factory outlet ). The reseller adds a trading margin to his cost price that gives his selling price. The trade in material goods is typically very stock-intensive , so that this is associated with high storage risks and capital commitment . A resale can include the outer packaging , service packaging or retail packaging of the goods .
Legal issues
The reseller is also known as a legal term in civil law and sales tax law .
civil right
The reseller is one of the two legal subjects in the case of repurchases in accordance with Section 456 (1) BGB . If the seller has then reserved the right of repurchase in the purchase contract, the repurchase comes about with the seller's declaration of intent to the buyer. The original buyer (= reseller) is therefore obliged , subject to the condition precedent, to transfer ownership in return for payment of the repurchase price. The repurchase agreement thus usually serves as a means of security for the seller (as in the case of transfer by way of security , assignment of vehicles by way of security and lien ).
Sales tax law
In Umsatzsteuerrecht resellers are entrepreneurs who professionally with movable tangible act or those in his own name public auction ( § 25a 1 para 1 no.. UStG ); they can use the differential taxation provided for this . However, this provision applies only to resellers of used goods, which possibly after repair are sold in their own name (Section 276a para 2 UStR 2005. For example, used car dealer ). The fact that this repair represents an essential further processing is irrelevant for tax purposes.
Resellers in the web hosting or telecommunications sector
A reseller can market products and services under his own brand name or create his own brand by marketing other brands. The largest margins for resellers are in the area of fashion , the lowest margins are in the area of computer hardware or web hosting . Anyone who does not operate a telecommunications network but does offer telecommunications services is known as a reseller. The Internet service provider or service provider in the mobile are resellers.
The transitions from resellers to franchises and affiliates are fluid. Especially the internet with its diverse software makes it possible to B. to combine all facets through drop shipping : An online shop operator acts as a reseller and purchases the commercial object through his own range . However, this is delivered directly from the wholesaler to the customer (unnoticed by the customer) , and the dealer or affiliate receives his (affiliate) commission . If he still operates the shop under a franchise license, he is an affiliate, franchisee and reseller at the same time.
A value-added reseller ( VAR ) is a reseller ( English Reseller ) of the product any added value ( english Value () adds English to add "Add"). This is common in the computer industry, for example. The added value of a sold PC can be a hardware extension, but also just added software or even just a service such as software installation or adaptation.
The liberalization of the market led, among other things, to the fact that former monopolists had to enable competitors, for reasons of antitrust law , to offer products and services for further marketing. Examples of this are the provision and maintenance of lines in the energy or telecommunications market ( unbundling ).
Individual evidence
- ^ Gustav Adolf Buchheister / Georg Ottersbach, Handbuch der Drogisten-Praxis , 1911, p. 1080
- ↑ Erwin Georg Walldorf, Foreign Marketing: Theory and Practice of Foreign Business , 1987, p. 143
- ^ Norbert Dautzenberg, Gabler Kompakt-Lexikon sales tax , 2004, p. 237
- ↑ Hans-Heinrich Trute / Wolfgang Spoerr / Wolfgang Bosch, Comment on the Telecommunications Act with FTEG , 2001, p. 66
- ↑ Martin Minderlein, Barriers to Market Entry and Corporate Strategy , 1989, p. 293
- ^ Karl M. Popp, Ralf Meyer: Profit from Software Ecosystems: Business Models, Ecosystems and Partnerships in the Software Industry . BOD, Norderstedt, Germany 2010, ISBN 3-8391-6983-6 .