By 31 January 2025, at the latest, platform operators must again submit a DAC7 report to the German Federal Central Tax Office in accordance with the Platform Tax Transparency Act (PStTG). Although the framework conditions for this have changed slightly, compared to the first DAC7 report, the difficul-ties in preparing and submitting the report (eg implementing the electronic in-terface) continue to exist.

As from 1 January 2025, significant new regulations regarding tax audits will now be applicable for the first time in Germany. The aim of the reform is to carry out tax audits in a more timely and efficient manner in order to provide taxable persons with legal and planning security at an early stage. This is to be achieved by means of new regulations regarding the limitation period for assessments and the procedural course of the tax audit, which now allows for agreements between the taxable person and the tax office, as well as for applications for a partial final assessment. This results in new options under procedural law. At the same time, the obligations for taxable persons to cooperate, make references and attend to corrections are being expanded. For taxable persons, this will mean making adjustments to their Tax Compliance Management System.

In the case of cross-border B2C supplies, a seller's involvement in the transportation of goods determines whether VAT is due in the country of departure or the country of destination. Similar principles apply to excise duties. If the seller has arranged the transportation of excisable goods, he is liable for the excise duty incurred in the country of destination. But when is the seller deemed to be involved in the transportation? In its ruling of 19.12.2024, the ECJ decided that even a very minor involvement in the organization of the transport, even the “guidance” of the customer, is sufficient. Caution is therefore required in structuring this.