>>>>>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?
>>
>>If you had any biz connection with him, yes - which is not that far fetched - recipient has to pay tax on it.
>>And they might "ask" you to provide list of recipients - if not provided, will assume you sold part of the stuff.
>>Not totally unrealistic, as drinking all that for yourself is rather unlikely.
>
>Still sticking to "no business, no tax".

follow the reasoning - but over here the power of definition of such transactions is distributed rather lopsided.
One example seen this year: double taxation has been judged unconstitional here.
But through changes in tax code pensions are in part taxed doubly, Pensioneer went to court (after getting may hurdkes like having to show tax filings and result for over 30 years, calculating himself as no tax accountant wanted THST case). Judges found his calculations to be correct, but ruled that such a tiny amount (~310€ each year over 10 years as of ruling time) had to be accepted.

Option of going to higher court denied.

Many such examples - BuSab and McKie always remembered fondly whenever I read about things like that...