Hi @maribel999
Liebhaberei does not count as self-employment. That is why it is given a specific name and there are special rules around it regarding tax at the Finanzamt.
The more accurate question is whether what you do is considered Liebhaberei. If it is, then there is no issue. If it is not, then it is self-employment and is not allowed.
The Finanzamt assesses if what a person does is a Liebhaberei or not. The key aspect is what is called ‘Gewinnerzielungsabsicht’. This means an intention to make a profit. The Finanzamt looks at several aspects of a person’s situation, such as what this income is in relation to their main type of income, if the activity is related to their studies or professional background, whether the person is running it like a business or a hobby etc.
An example they give is someone who has a hobby of bee-keeping. They have a different job and this is just a part-time activity for them. The bees produce honey and the person sells the honey. The money goes towards the costs of maintaining the bees and so there is neither the intention to make a profit or an actual profit.
In your case, you are making a profit, even if quite a small one. If you want to be completely sure, then provide the information to the Finanzamt and they will assess it for you.
Here is a good article about this topic in English via online translation:
https://***-vlh-de.translate.goog/wissen-service/steuer-abc/liebhaberei-was-ist-das-und-werden-dafuer-steuern-faellig.html?_x_tr_sl=de&_x_tr_tl=en&_x_tr_hl=en&_x_tr_pto=wapp
Best,
Éanna