>>No business, no tax. Simple as that.
>
>Lucky you has not the germsn equivalent of IRS to cope with.
>Their base assumption is everything not drunk by you, your immediate family or at your table is not tax free - it might be a gift aka bribe.

So what, if I visit an old friend whom I haven't seen in years, if I bring a bottle of my own as a gift, it's taxable?