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Private account / business account

The following definition is assumed:

A private account is a consumer according to section 13 BGB (German Civil Code) "A consumer means every natural person who enters into a legal transaction for a purpose that is outside his trade, business or profession". Another term would also be: B2C account (Business-to-Consumer). For these customers the prices are indicated including the statutory value added tax.

A business account is an entrepreneur according to section 14 BGB (German Civil Code) "An entrepreneur means a natural or legal person or a partnership with legal personality who or which, when entering into a legal transaction, acts in exercise of his or its trade, business or profession". They are often also referred to as B2B account (Business- to-Business). Here the prices are indicated without statutory value added tax.
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