Selling cosmetics in a hair salon: side activity or separate business?
If sales take place inside the salon and are clearly supplementary to your craft
(e.g. a hairdresser sells shampoo), then:
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This is considered a zulassungsfreier Nebenbetrieb (unlicensed side business) according to § 3 HwO.
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You do not need to register a new Gewerbe as long as
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you sell only to your salon clients, and
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the sales are directly related to the hairdressing activity.
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Example of a compliant setup:
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A hairdresser sells a special shampoo for dry hair to the customer right after washing their hair.
Important:
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No separate shop front,
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no stand-alone online shop,
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no selling to random walk-in customers who come only to buy products.
If sales are independent or online
If you sell independently from the salon or via the internet
(e.g. Amazon, your own website / web shop):
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You must register an additional Gewerbe as a cosmetics retailer,
e.g. Einzelhandel mit kosmetischen Produkten. -
For tax and registration purposes, this business is treated as separate from your hairdressing business.
What should I do in practice?
1. If it is only a Nebenbetrieb inside the salon
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No new Gewerbeanmeldung (no new trade registration) is necessary.
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It is still advisable to inform the Handwerkskammer (chamber of crafts)
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verbally or in writing.
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Ideally, you should add this as a Nebentätigkeit (ancillary activity) in the
Annex to your Handwerksrolleneintrag (entry in the crafts register).
2. If you also sell online or to other shops
Then you need an additional Gewerbe:
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Register a new business at the Bürgeramt (local trade office)
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Type of business: „Einzelhandel mit kosmetischen Artikeln“ (retail trade with cosmetic items)
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No Meisterpflicht (no master craftsman requirement)
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Also notify / update the Finanzamt so your tax details are adjusted.
You may need:
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a USt-IDNr. (VAT ID) once you exceed the tax exemption / small business threshold,
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a legal review of your website’s Impressum to ensure compliance with § 5 TMG.
Legal requirements for selling cosmetic products
Your products must:
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comply with the EU Cosmetics Regulation (Regulation (EC) No. 1223/2009),
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show a clear list of ingredients, an expiry / best-before date, and product details,
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be labelled in German (or appropriately translated where necessary).
You must not:
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tamper with the original packaging,
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re-fill or re-pack products without the appropriate industrial / manufacturer authorisation,
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market them with medical claims, i.e. suggesting they are medicinal products rather than cosmetics.
Taxes (Umsatzsteuer / VAT)
| Activity | VAT rate | Notes |
|---|---|---|
| Hairdressing services | 19 % or 7 % for certain reduced-rated services | depends on the type of service |
| Sale of cosmetic products | always 19 % | must be shown separately on the invoice |
Recommended documentation
You should prepare and maintain at least:
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A list / proof of the cosmetic products in your range
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A price list, clearly separating services and products
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A cash book (Kassenbuch) that records product sales separately from services
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Terms & Conditions (AGB) + information on the right of withdrawal, if you sell online
