Cross border setup: the legal, tax and compliance steps an Irish business takes to sell into Germany

The point: selling into Germany is a short list of registrations, done in the right order

An Irish shop does not need a German company to sell to German customers. Because Ireland and Germany sit in the same single market, it also needs far less than a shop outside the EU: no customs, no import VAT, no EU representatives for data or product safety. What it does need is the right VAT route, a German packaging registration with one representative in Germany, and German shop terms. All of it has to be in place before the first parcel leaves, because several duties apply before the goods are made available.

I go through each step in order with the primary source behind it, follow one invented Galway shop through all of them, and finish with its first quarter of costs in euro and the number of German orders that pays for them.

One thing first, said plainly. This is guidance, not legal or tax advice. The packaging law changed as recently as August 2026. Before you act, check your own case with a German Steuerberater (a tax adviser licensed in Germany) and your own accountant at home, and for the terms, a German lawyer.

The example shop, a homeware studio in Galway

Corrib Lane Homeware is made up. Áine runs it from a studio in Galway and sells online at corriblanehomeware.example. Two product lines matter here. Stoneware mugs she throws and glazes herself in Galway. Scented candles she buys from a supplier in China, imports into Ireland and sells under her own label.

German visitors already find the shop through Instagram. Áine wants to take their orders properly from next month. Her typical German basket is two mugs and a candle, about €68 including VAT. A few wedding list orders run past €200. Last year her sales to private customers in other EU countries, mostly France and the Netherlands, came to €4,000.

You do not need a German company to sell into Germany

The old version of this article said a seller "may need" to register in the Handelsregister, the German commercial register. For a shop that sells from Ireland, that is wrong.

The register matters when a foreign company opens a branch in Germany. The Commercial Code (HGB) deals with a foreign company's "inländische Zweigniederlassung", its German branch, and sends every filing about that branch to the court where the branch sits.¹ No branch, no entry. Shipping parcels from Galway to Köln creates no branch.

An example: Áine ships every order from her Galway studio and rents nothing in Germany. She has no branch and makes no Handelsregister entry. If she later rents a German warehouse with staff, that is the moment to ask a German lawyer whether she now has a branch.

The setup sequence

The whole route on one page. The order matters, because some steps produce a number a later step needs.

Read it from the top. Your total sales to other EU countries decide the VAT route. The one person in Germany who answers for your packaging takes a few weeks to appoint, so start early. The website comes last, and it is the part customers and competitors actually see.

VAT: three routes, chosen by your EU sales and by where the stock sits

German VAT (Umsatzsteuer) is 19% as standard and 7% on a reduced list.² Homeware is standard rate. The real question is where the sale counts as taking place, because that decides whether you charge Irish VAT or German VAT.

The EU VAT Directive answers it. A distance sale of goods from one EU country to a consumer in another takes place where the transport ends, so in Germany. There is one exception for small sellers: if you are established in only one EU country and your sales to consumers in all other EU countries, without VAT, stay at or under €10,000 in the current calendar year and the one before, the sale stays at home. The moment you go over during a year, the rule switches from that sale on. And you may opt in to destination VAT before you reach the threshold, which binds you for at least two calendar years.³ Revenue's own guidance puts it the same way, and even uses the case of an Irish trader shipping to private customers in Germany as its example.⁴ That gives three routes.

The first route is under the threshold. You charge Irish VAT on German orders exactly as you do at home and include it in your normal Irish return.⁴ No German VAT, no new registration.

The second route is above the threshold, or opted in. You charge German VAT at 19% and, instead of registering in Germany, you declare it through the One Stop Shop (OSS), Union scheme, in Ireland. For a business established in the EU, the country that handles your OSS return is the one where you are established, so Revenue.⁵⁶ The OSS return covers every EU country you sell into, it is filed for each calendar quarter, even a quarter with no sales, and it is due by the end of the following month.⁵ Revenue passes the German share on. Without the OSS you would have to register for VAT in Germany itself.⁴

The third route is stock in Germany. If you ever keep goods in a German warehouse and sell from there, the sale starts and ends in Germany, it is no longer a distance sale, and the OSS does not cover it. Then you need a German VAT registration. For businesses based in Ireland that is handled by one specific local tax office, the Finanzamt Hamburg Nord.⁷ The Bundeszentralamt für Steuern (BZSt), the federal tax office, is the body that issues the separate VAT identification number on top of the tax number.⁸

There is a German small business exemption, and since 2025 a cross border route into it for businesses from other EU countries. It needs an identification number from your home tax office first and an EU wide annual turnover of no more than €100,000.⁹ Áine's turnover is above that, so it is not her route, but if yours is small it is a fair question for the Steuerberater.

Worked example: which route each of Áine's parcels takes

Step one, the threshold. Her typical German basket is €68 including VAT. German VAT is 19% of the net price, so the net price is the gross divided by 1.19: €68 divided by 1.19 is €57.14. The threshold of €10,000 divided by €57.14 is 175.0, so on German orders alone she would go over at about the 176th order of the year. At 150 German orders a quarter, plus her French and Dutch orders, that happens early in her second quarter.

Step two, the decision. Rather than switch VAT halfway through a quarter, Áine opts in to destination VAT from her first German order and registers for the OSS Union scheme with Revenue. She is bound to that for two calendar years, which suits her, because she is not planning to shrink.

Step three, the VAT inside that €68. €68 less €57.14 leaves €10.86 of German VAT. So €57.14 is Áine's and €10.86 belongs to the German tax authorities, paid through her quarterly OSS return to Revenue. The wedding list orders above €200 follow exactly the same route, because inside the EU the parcel's value makes no difference. No German VAT number, no Finanzamt.

Customs: none inside the single market

This is the step that shrinks the most for an Irish shop. The EU is a customs union: customs duties on imports and exports, and any charges with the same effect, are prohibited between Member States.¹⁰ A parcel from Galway to Köln crosses no customs border, pays no duty and no import VAT, and needs no proof of origin and no customs number.

Goods from outside the EU are treated the same once they are in free circulation, which means the import formalities were done and any duty was paid in the EU country where they came in.¹⁰¹¹

Worked example: the mug and the candle cross the border

Step one, the mugs. Áine throws them in Galway. They ship to Germany with no customs formalities at all.

Step two, the candles. They are made in China. Áine imported them into Ireland, cleared them and paid the duty there. From that point they are in free circulation, and they go to Germany exactly like the mugs.¹¹

Step three, the basket. Mugs and a candle in one box, no forms, no fee at the door. That is the single biggest advantage an Irish seller has over a British one in Germany.

Packaging: register in LUCID before the first parcel

Every box and roll of tape you send to a German household is packaging, and the seller pays for its collection and recycling. Since 12 August 2026 this runs on two layers. The EU Packaging and Packaging Waste Regulation (PPWR) applies from that date,¹² and Germany's old Packaging Act (VerpackG) was replaced by the VerpackDG, the act that carries out the regulation in Germany.

Being in the EU does not get you out of this. Under the PPWR, a business established in a Member State or in a third country that sells packaged products directly to end users in another Member State counts as the producer there.¹² That is you. Three duties follow.

Register first. Producers must register with the Zentrale Stelle Verpackungsregister, the German packaging register, before they first make packaging available.¹³ The register is called LUCID, the registration is online and it is free.¹⁴ This is the one job nobody else may do for you: the law lets you hand most duties to a third party, but not the registration and not the data reports.¹⁵

License your packaging. Packaging that ends up with private households must be signed up with one or more of the collection schemes, the "systems", before it is made available, stating the material, the weight and your LUCID number.¹⁶ This is the packaging licence, and it is the part that costs money.

Appoint an authorised representative. Here I expected the EU seller to be let off, and it is not. The PPWR requires a producer selling directly to end users in another Member State to appoint an authorised representative by written mandate in each Member State where it sells, other than the one where it is established.¹² The German act adds that a producer with no establishment in Germany must appoint that representative before first making packaging available there, by a written mandate in German, and only one.¹⁵ So an Irish shop needs one, just like a British one.

The fines are set in German law: up to one hundred thousand euro for failing to register, and up to two hundred thousand euro for failing to sign packaging up with a system.¹⁷

Worked example: Áine's packaging in the first quarter

Step one, the materials. Áine plans 150 German orders in the quarter. Each parcel uses a cardboard box of 180 grams, 20 grams of paper padding and five grams of paper tape. Each mug also sits in a cardboard sleeve of 30 grams, two per order.

Step two, the weights by material. Paper and cardboard per order is 180 plus 20 plus five plus 60, so 265 grams. Across 150 orders that is 150 times 265, or 39,750 grams, about 40 kg.

Step three, the plan. She registers in LUCID herself (no charge), buys a licence from a scheme for 40 kg of paper and cardboard, and appoints a representative in Germany who holds a German language mandate. In my made up price list below the licence costs €100 for the quarter and the representative €350. Real prices vary by scheme and by provider, so get quotes.

Electrical goods have their own register

If you sell anything with a plug or a battery, a second register applies, under the Electrical and Electronic Equipment Act (ElektroG). A business that sells electrical equipment by distance selling directly to end users in Germany while established in another EU country or outside the EU counts as a producer,¹⁸ and that producer must appoint an authorised representative in Germany, in writing and in German.¹⁹ Being Irish changes nothing here. The body that runs this register is stiftung ear.²⁰

An example: Áine's range has no lamps, so this does not apply to her today. If she adds a table lamp next spring, it needs its own registration and representative before the first one ships.

Product safety: you are the EU person who answers for every product

The General Product Safety Regulation (GPSR) applies from 13 December 2024.²¹ Its central rule is that a product covered by it may not be placed on the EU market unless there is an economic operator established in the EU who is responsible for it.²¹ That operator can be an EU manufacturer, an importer where the manufacturer is outside the EU, an authorised representative with a written mandate, or a fulfilment service provider in the EU for the goods it handles.²²

For an Irish seller this is usually already settled. A manufacturer, in the regulation's sense, is anyone who makes a product or has it made and markets it under their own name or trademark.²¹ If that is you and you are established in Ireland, you are the responsible person. No one to appoint.

What remains is your product page. When you sell online, it must show the manufacturer's name and postal and email address, information that identifies the product including a picture and type, and any warnings or safety information in a language the customer understands.²¹ The extra line for an EU responsible person is only needed when the manufacturer is outside the EU.

Worked example: the candle's product page

Step one, who is responsible. Áine makes the mugs. The candles are made for her in China and sold under her own label, so she counts as their manufacturer too, and she is established in Galway. She appoints nobody.

Step two, the page. Each German product page gets three lines in German: Corrib Lane Homeware's name with its Galway postal address and email, the product photo with a model reference, and for the candle the burning warnings.

Your website: the Impressum

German law requires anyone running a commercial website, usually offered for payment, to keep certain information easy to find, directly reachable and always available.²³ That page is the Impressum and the duty sits in section 5 of the Digitale Dienste Gesetz (DDG), the German Digital Services Act.

Here is a subtlety that only sellers inside the EU meet. The DDG follows the country of origin principle: a provider established in another Member State is not restricted in Germany, and its home country's rules apply instead.²⁴ For an Irish shop that home rule is regulation 7 of the Irish E Commerce Regulations of 2003, which asks for almost the same list: your name, the address where you are established, an email address for fast contact, your register and number, and your VAT number.²⁵ The principle does not cover consumer contracts, though,²⁴ and German consumer law separately asks for your identity, address, phone number and email before the order.²⁶

So the practical answer is the same as for anyone else: German customers look for a page called Impressum, and you give them one. For a company it lists name and address, the legal form and the people authorised to represent it, contact details including an email address, the register the company is in and its number, and the VAT identification number.²³²⁵

An example: Áine's German Impressum lists Corrib Lane Homeware Ltd, her registered office in Galway with county and Eircode, the legal form, her name as director, her email and her +353 phone number, the Companies Registration Office (CRO) with her company number, and her Irish VAT number. It sits in the footer of every German page.

Consumer law: the 14 day right and two buttons

Irish sellers underestimate this step, because the Irish rules come from the same EU directives and look similar. Two things differ.

First, German law applies to your German customers whatever your terms say. Under the Rome I Regulation, a consumer contract with a seller who directs its activities to the consumer's country is governed by the law of the consumer's habitual residence, and a choice of another law cannot take away the protection of the consumer's own mandatory rules.²⁷ So "these terms are governed by the laws of Ireland" does not get you out of German consumer law.

Second, the details of that law. A consumer who buys at a distance has a right of withdrawal.²⁸ The withdrawal period is 14 days and needs no reason.²⁹ For goods it starts when the customer receives them.³⁰ If you do not tell the customer properly about the right, the period does not start, and it only runs out 12 months and 14 days later.³⁰ The information you owe covers the conditions, the deadlines and the procedure, the model withdrawal form, and who pays for the return.²⁶ You can meet the duty by using the official German model text, the Muster Widerrufsbelehrung, filled in correctly.²⁶ Goods made to the customer's own specification, such as a mug with a couple's names painted on, are an exception.²⁸

Now the two buttons. The button that places an order must be clearly legible and say "zahlungspflichtig bestellen" (order with obligation to pay) or something just as unambiguous, and if it does not, no contract comes about.³¹ And for contracts made through a website, the shop must now offer an online withdrawal function, labelled "Vertrag widerrufen" or equivalent, constantly available during the withdrawal period, prominent and easy to reach, followed by a confirmation step labelled "Widerruf bestätigen", with a receipt sent to the customer straight away.³²

Worked example: the checkout Áine builds

Step one, the terms. Áine has them translated into German and reviewed by a German lawyer.

Step two, the withdrawal notice. She uses the official model text, fills in her name and addresses, and states that the customer pays the return postage. In her numbers a mug costs about €6 to send back to Galway, so that line matters.

Step three, the buttons. Her German checkout's final button reads "Zahlungspflichtig bestellen". Her German account page and order emails link to a "Vertrag widerrufen" page that asks for the name, the order number and an email for the receipt, then shows "Widerruf bestätigen". For the personalised wedding mugs, her terms say plainly that the withdrawal right does not apply.

For how German buyers like to pay at that checkout, I wrote a separate piece on pricing and payment preferences in Germany. Returns logistics are in shipping, fulfilment and returns in Germany.

Data protection: the GDPR applies, the representative does not

The EU General Data Protection Regulation (GDPR) applies to you as a business established in the EU, for every order wherever the customer lives.³³ Nothing new there, you already follow it at home.

What a British or other non EU shop must do on top, designate a representative in the EU in writing, applies only to businesses not established in the EU.³³ An Irish shop has no such duty. And where your processing reaches customers in other EU countries, the regulator of your single establishment acts as lead authority, which for you is the Data Protection Commission (DPC).³³

An example: Áine adds a German version of her privacy notice, names Corrib Lane Homeware in Galway as the controller, and keeps the DPC as her regulator. Her cookie banner is a separate job, which I covered in cookies and consent for German traffic.

Worked example: Corrib Lane Homeware's first quarter in euro

Now the whole setup as one bill. Every figure here is invented for the example, apart from LUCID being free, which is a fact.¹⁴ Prices for real providers vary widely, so treat these as the shape of the bill, not a quote.

The bars run along the cost items and up in euro. The translation and the lawyer's review are the two largest, and together they make more than half the bill. The packaging licence, at €100, is the smallest. The takeaway: the setup is mostly words and advice, not fees, and the EU representatives a British shop pays for are simply not on an Irish bill.

The arithmetic: €1,250 plus €850 plus €600 plus €350 plus €300 plus €100 makes €3,450.

From the second quarter, most of it shrinks. The translation, the legal review and the Steuerberater's check are one off. What keeps running is the OSS return through her accountant, the packaging representative and the packaging licence. In this made up price list that is €300 plus €350 plus €100, so €750 a quarter.

How many German orders pay for it: the break even

The question Áine actually asks is whether Germany is worth €3,450. The answer is a ratio: the fixed cost divided by what each order leaves behind.

$$N = \frac{F}{p - v}$$

Here $N$ is the number of orders needed to break even, $F$ is the fixed setup cost in euro, $p$ is the net price per order (the price without VAT) and $v$ is the variable cost per order (goods, shipping, packaging, payment fees and returns). The bottom line, $p - v$, is the contribution: what one order leaves to pay for the fixed cost. This is a rate of cost per unit of contribution, built the same way as every rate in Foundations: ratios and rates.

Worked example: Áine's break even

Step one, the net price. The €68 basket less 19% German VAT is €57.14, so $p = 57.14$.

Step two, the variable costs per order, all invented: goods €20.00, shipping to Germany €14.00, packaging €1.50, payment fees €1.64, and a returns allowance of €5.00. So $v = 42.14$.

Step three, the contribution.

$$p - v = 57.14 - 42.14 = 15.00$$

With $p = 57.14$ and $v = 42.14$, the contribution $p - v$ is €15.00 per order.

Step four, the break even for the setup.

$$N = \frac{3{,}450}{15.00} = 230$$

Here $F = 3{,}450$ and $p - v = 15.00$, so $N$ comes out at exactly 230. Had it come out with a fraction you would round up, because nobody ships a third of an order. Áine needs 230 German orders to pay back the first quarter's setup. At 150 orders a quarter, that is a little over one and a half quarters.

Step five, the running cost. From the second quarter the fixed cost is €750, so:

$$N = \frac{750}{15.00} = 50$$

Now $F = 750$, the running cost per quarter, and $N = 50$ orders a quarter. The formula is the same rate as before, see Foundations: ratios and rates.

At 150 orders a quarter she covers the running cost with 100 orders to spare, and those 100 orders, worth €1,500 of contribution between them, pay down the setup. Her first quarter brings in 150 times €15.00, or €2,250, and her second another €1,500 after running costs, €3,750 in all, so the €3,450 is paid back inside the second quarter. That is the honest picture: Germany pays, but not in the first month, and the shipping cost is the line to watch, because every euro saved there adds a euro to the contribution.

What I would do, in order

If I were setting up Áine's shop, I would take one question to each adviser, in this order. To my own accountant: what were my sales to consumers in other EU countries last year and this year, and should I opt in to the OSS now rather than wait for the €10,000? To a Steuerberater: does anything in my plan, a German warehouse, a marketplace, stock held by a fulfilment partner, take me outside the OSS and into a German VAT registration? Then I would appoint the packaging representative, because it takes the longest, and do LUCID and the packaging scheme straight after. Then the website: Impressum, German terms reviewed by a German lawyer, the model withdrawal notice, the privacy notice, the product safety lines and the two buttons.

Only then would I switch on German ads. The cross border PPC piece covers that part, and if you want to test the German offer on a smaller market first, I wrote about using Austria or Switzerland as a bridge market.

And once more, because it matters: this is guidance from someone who builds these shops, not legal or tax advice. The packaging rules changed as recently as 12 August 2026. Check your case with a German Steuerberater before the first parcel goes.

Sources

Footnotes

1. Handelsgesetzbuch (HGB), § 13d Sitz oder Hauptniederlassung im Ausland, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/hgb/__13d.html

2. Umsatzsteuergesetz (UStG), § 12 Steuersätze, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/ustg_1980/__12.html

3. Council Directive 2006/112/EC on the common system of value added tax, consolidated text, article 33(a) and article 59c, EUR Lex, 2025, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101

4. Revenue, Tax and Duty Manual: VAT and intra Community distance sales of goods, sections 2, 3 and 5, Revenue, 2025, https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/Part04-place-of-taxable-transactions-place-of-supply/distance-sales/vat-and-intra-community-distance-sales-of-goods.pdf

5. Council Directive 2006/112/EC on the common system of value added tax, consolidated text, articles 369a, 369b and 369f, EUR Lex, 2025, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101

6. European Commission, One Stop Shop: Register, VAT One Stop Shop portal, https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en

7. Umsatzsteuerzuständigkeitsverordnung (UStZustV), § 1, Abs. 1 Nr. 9, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/ustzustv/__1.html

8. Bundeszentralamt für Steuern, Umsatzsteuer Identifikationsnummer, BZSt, https://www.bzst.de/DE/Unternehmen/Identifikationsnummern/Umsatzsteuer-Identifikationsnummer/umsatzsteuer-identifikationsnummer_node.html

9. Umsatzsteuergesetz (UStG), § 19 Abs. 4 Besteuerung der Kleinunternehmer, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/ustg_1980/__19.html

10. Treaty on the Functioning of the European Union, article 28, EUR Lex, 2016, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:12016E028

11. Treaty on the Functioning of the European Union, article 29, EUR Lex, 2016, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:12016E029

12. Regulation (EU) 2025/40 on packaging and packaging waste (PPWR), article 3(1) point 15, article 44, article 45(3) and article 71, EUR Lex, 2025, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32025R0040

13. Verpackungsrecht Durchführungsgesetz (VerpackDG), § 6 Registrierung, zuständige Behörde, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/verpackdg/__6.html

14. Stiftung Zentrale Stelle Verpackungsregister, Registrierung in LUCID, verpackungsregister.org, https://www.verpackungsregister.org/hilfe/registrierung-in-lucid

15. Verpackungsrecht Durchführungsgesetz (VerpackDG), § 5 Beauftragung Dritter und Bevollmächtigung, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/verpackdg/__5.html

16. Verpackungsrecht Durchführungsgesetz (VerpackDG), § 7 Systembeteiligungspflicht, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/verpackdg/__7.html

17. Verpackungsrecht Durchführungsgesetz (VerpackDG), § 66 Bußgeldvorschriften, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/verpackdg/__66.html

18. Elektro und Elektronikgerätegesetz (ElektroG), § 3 Nr. 9 Hersteller, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/elektrog_2015/__3.html

19. Elektro und Elektronikgerätegesetz (ElektroG), § 8 Niederlassungspflicht, Beauftragung und Benennung eines Bevollmächtigten, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/elektrog_2015/__8.html

20. stiftung ear, home page, stiftung ear, https://www.stiftung-ear.de/en/

21. Regulation (EU) 2023/988 on general product safety (GPSR), articles 3(8), 16, 19 and 52, EUR Lex, 2023, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32023R0988

22. Regulation (EU) 2019/1020 on market surveillance and compliance of products, article 4(1) and 4(2), EUR Lex, 2019, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32019R1020

23. Digitale Dienste Gesetz (DDG), § 5 Allgemeine Informationspflichten, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/ddg/__5.html

24. Digitale Dienste Gesetz (DDG), § 3 Herkunftslandprinzip, Abs. 2 and 3, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/ddg/__3.html

25. European Communities (Directive 2000/31/EC) Regulations 2003, S.I. No. 68 of 2003, regulation 7, Irish Statute Book, 2003, https://www.irishstatutebook.ie/eli/2003/si/68/made/en/print

26. Einführungsgesetz zum Bürgerlichen Gesetzbuche (EGBGB), Art. 246a § 1 Abs. 1 and 2, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgbeg/art_246a__1.html

27. Regulation (EC) No 593/2008 on the law applicable to contractual obligations (Rome I), article 6(1) and 6(2), EUR Lex, 2008, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32008R0593

28. Bürgerliches Gesetzbuch (BGB), § 312g Widerrufsrecht, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__312g.html

29. Bürgerliches Gesetzbuch (BGB), § 355 Widerrufsrecht bei Verbraucherverträgen, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__355.html

30. Bürgerliches Gesetzbuch (BGB), § 356 Widerrufsrecht bei außerhalb von Geschäftsräumen geschlossenen Verträgen und Fernabsatzverträgen, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__356.html

31. Bürgerliches Gesetzbuch (BGB), § 312j Abs. 3 and 4, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__312j.html

32. Bürgerliches Gesetzbuch (BGB), § 356a Elektronische Widerrufsfunktion bei Fernabsatzverträgen, Bundesministerium der Justiz, gesetze im internet, https://www.gesetze-im-internet.de/bgb/__356a.html

33. Regulation (EU) 2016/679 (General Data Protection Regulation), article 3(1), article 27(1) and article 56(1), EUR Lex, 2016, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32016R0679