- Platform Tax Transparency Act (PStTG) implements DAC7 Directive for reporting obligations on digital platforms
- Platform operators must submit reports for 2024 by 31 January 2025 to German Federal Central Tax Office
- Changes to law include revised concept of “governmental legal entity” and guidance from BZSt on data transmission
- Platform operators must report providers’ data in a consolidated manner and submit a “nil report” if necessary
- Deadline for submitting reports for 2024 is 31 January 2025 with no extension expected despite technical challenges
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
