Act on the Reporting Obligation and the Automatic Exchange of Information in Tax Matters by Reporting Platform Operators (Platform Tax Transparency Act)

The Platform Tax Transparency Act ( PStTG ) of 20 December 2022 (Federal Tax Gazette I , p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. The Act serves to transpose Council Directive ( EU ) 2021/514 of 22 March 2021 amending Directive 2011/16/ EU on administrative cooperation in the field of taxation (OJ L 104 of 25 March 2021, p. 1).