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The Finance Ministry Circular of 2 February 2023 - Questions concerning the application of the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz)

Englische Übersetzung des BMF-Schreibens vom 2. Februar 2023 zu Anwendungsfragen zum Plattformen-Steuertransparenzgesetz (PStTG)

  • Stand 02.02.2023
  • Typ Typ_BMFSchreiben

The Platform Tax Transparency Act 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. This circular assists in the proper implementation of the Platform Tax Transparency Act and addresses issues of practical relevance.