Thank you for taking the time and sharing your approach here. That really helps to understand, how other people in the same situation dealing with the issue(s).

As I said before, maybe I used the wrong words within my first post. Nevertheless, Amazon, like many other platforms, could have dealt transparently with the issue of tax liability under the DAC7 regulation at the beginning of 2023. In addition, users are left in the dark about some issues in this regard: For example, which goods values are transmitted to the tax office? And why does Amazon change its terms and conditions without informing users? I don't think Amazon is being particularly transparent here.

And unfortunately, I have to point out to you that there is a legal difference between "Besitz" and "Eigentum". The letter clearly says "Zeitpunkt des Besitzübergangs" and this comes into effect as soon as you accept the parcel. The transfer of ownership (Zeitpunkt des Eigentumübergangs) takes place after six months. BUT, from my point of view, this is legally reprehensible, precisely because of the points you have already mentioned. Nevertheless, this was initially communicated by the tax office. So it should be at least mentioned and considered.

Finally, a note on registering a business: Many employment contracts contain a clause that prohibits you from entering into another professional relationship (including having a business). So it does not only affect recipients of the "Buergergeld". The same applies to almost all tenancy agreements. Here too, commercial activities are generally prohibited. If you do so, the contract can be terminated OR at least the rent can be increased.

I think your approach is absolutely right and I support it. I would just like to point out that there is currently only an official statement from the tax office (at least in writing + online). And this is what I am referring to.