The Tax Authorities Administrative Fines Decree (BBBB) will be amended as of February 1, 2024, including the penalty policy for non-compliance with information obligations by platform operators. Failure to comply can result in fines, with the amount determined in consultation with the technical formal law coordinator. The imposition of the fine will be handled with caution. Additionally, references to the Protocol for notification and settlement of tax offenses and offenses in the field of customs and surcharges (Protocol AAFD) in the BBBB will be replaced by references to the new protocol, the Protocol AAFD 2023.
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