On 2 February 2023, the German tax authorities published a set of frequently asked questions (FAQs) regarding certain reporting obligations for digital platform operators, which were implemented into domestic law in December 2022 under the Platform Tax Transparency Act and are based on Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (referred to as “DAC 7”). The rules are effective as from 1 January 2023.
Source Deloitte
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