Kleinunternehmer threshold is now two-tier — not €22k
€25,000 previous year + €100,000 current year
The old €22,000 ceiling was replaced for tax year 2025 onwards. You qualify as Kleinunternehmer in 2026 if your 2025 revenue was ≤ €25,000 AND your 2026 revenue stays ≤ €100,000.
- Source
- §19 Abs. 1 UStG
- Last verified