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Steuergestaltung

Legislation

On this page you will find legal texts, letters on application issues of the Platform Tax Transparency Act as well as the common XML schema of the EU and OECD.

Legal texts

Platform Tax Transparency Act – in German: Plattformen-Steuertransparenzgesetz, PStTG

PDF, 116KB, File does not meet accessibility standards

Act Implementing Council Directive (EU) 2021/514 of 22 March 2021 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation and Modernising Tax Procedural Law

EU Administrative Assistance Directive 2011/16/EU in the version (EU) 2021/514

(so-called DAC7 Directive) (Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation)

BMF-letter

BMF letter dated June 27, 2023

PDF, 623KB, File does not meet accessibility standards

BMF letter dated February 2, 2023

PDF, 385KB, File does not meet accessibility standards

Support with application questions

Frequently asked questions on the OECD Model Reporting Rules

DPI XML-Schema

DPI XML Schema

XSD scheme agreed between the EU and the OECD for the exchange between countries. The parts of the XSD coordinated for exchange with the BZSt are not yet included and will be published at a later date.

DPI XML User Guide

The user manual of the XSD scheme. The data set description required for data exchange with the Federal Central Tax Office will be published at a later date and only be available in German.

Contact

Bundeszentralamt für Steuern

Meldepflichten digitaler Plattformbetreiber (DPI/DAC7)
An der Küppe 1
53225 Bonn

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Related topics

Procedure

Here you will find general information on the reporting obligations of digital platform operators under the Platform Tax Transparency Act (in German: Plattformen-Steuertransparenzgesetz, PStTG), the …

Registration and applications

On this page you will find further information on registration and applications under the Platform Tax Transparency Act (in German: Plattformen-Steuertransparenzgesetz, PStTG).

Newsletter

The Federal Central Tax Office publishes newsletters on reporting obligations of digital platform operators at irregular intervals. In these, you will find current information and other announcements.