New Year's gift for digital platforms: The Federal Central Tax Office is extending the deadline for reporting under DAC7 / PStTG for the 2023 calendar year until 31 March 2024. Nevertheless, affected platform operators should quickly collect the relevant data in preparation for the first report and create the technical requirements for transmission. The DAC7 Reporting Tool developed by KMLZ can provide support as a cloud-based solution.

Supervisory board members with fixed remuneration are not taxable persons. To date, jurisprudence has left open the question of whether supervisory board members with variable remuneration are always deemed to be taxable persons. The tax authorities have, so far, taken the middle road and have simplified matters considerably in the interests of practice: in principle, they have affirmed the status as a taxable person if the variable component of the total remuneration exceeds 10%. This view now appears to be outdated following the ECJ's latest judgment, in which it rejects the idea of a board member’s status as a taxable person solely being based on the payment of variable remuneration.