De, der tje\u00adner pen\u00adge via digi\u00adta\u00adle plat\u00adfor\u00adme \u2013 hvad enten det er som udle\u00adjer p\u00e5 en boo\u00adking\u00adplat\u00adform, som s\u00e6l\u00adger p\u00e5 en online mark\u00adeds\u00adp\u00adlads eller som free\u00adlan\u00adcer p\u00e5 et job\u00adfor\u00admidlings\u00adsi\u00adte \u2013 har l\u00e6n\u00adge v\u00e6ret i skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adnes s\u00f8ge\u00adlys. Nu plan\u00adl\u00e6g\u00adger den tyske regering at udvi\u00adde den auto\u00adma\u00adtis\u00adke udveks\u00adling af oply\u00ads\u00adnin\u00adger om s\u00e5dan\u00adne indt\u00e6g\u00adter til at omfat\u00adte fle\u00adre lan\u00adde uden for EU. Et lov\u00adfors\u00adlag herom er ble\u00advet fremsat.<\/p>\n\n\n\n
Inden for Den Europ\u00e6is\u00adke Uni\u00adon har skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne aller\u00ade\u00adde i et stykke tid auto\u00adma\u00adtisk udveks\u00adlet oply\u00ads\u00adnin\u00adger om indt\u00e6g\u00adter fra plat\u00adfor\u00adme. Grund\u00adla\u00adget her\u00adfor er den s\u00e5kald\u00adte EU-direk\u00adtiv om admi\u00adnis\u00adtra\u00adtiv bistand. Hvis en plat\u00adform som Airbnb eller eBay s\u00e5le\u00addes indber\u00adet\u00adter oply\u00ads\u00adnin\u00adger om en s\u00e6l\u00adger med bop\u00e6l i Tysk\u00adland til den kom\u00adpe\u00adten\u00adte myn\u00addig\u00adhed, ender dis\u00adse oply\u00ads\u00adnin\u00adger ogs\u00e5 hos det tyske skattev\u00e6sen.<\/p>\n\n\n\n
Indtil nu har det\u00adte dog kun gjaldt i for\u00adhold til EU-med\u00adlems\u00adstater. Med den nye lov skal den s\u00e5kald\u00adte mul\u00adti\u00adla\u00adte\u00adra\u00adle afta\u00adle af 22. juni 2021 nu gen\u00adnem\u00adf\u00f8\u00adres i tysk ret. Tysk\u00adland hav\u00adde i novem\u00adber 2024 under\u00adte\u00adg\u00adnet den\u00adne afta\u00adle, som blev udar\u00adbej\u00addet under OECD\u2019s aus\u00adpi\u00adcier. Den forp\u00adlig\u00adter de del\u00adta\u00adgen\u00adde stater til ogs\u00e5 auto\u00adma\u00adtisk at udveks\u00adle skat\u00adte\u00adre\u00adle\u00advan\u00adte oply\u00ads\u00adnin\u00adger om plat\u00adfor\u00admom\u00ads\u00e6t\u00adnin\u00adger med tredjelande.<\/p>\n\n\n\n
For plat\u00adfor\u00adme uden for EU har der hid\u00adtil v\u00e6ret risi\u00adko for en dob\u00adbelt\u00adbyr\u00adde: indber\u00adet\u00adnings\u00adforp\u00adlig\u00adtel\u00adser i deres eget hjem\u00adland og samt\u00adidig egne regis\u00adtre\u00adrings- og indber\u00adet\u00adnings\u00adforp\u00adlig\u00adtel\u00adser i EU. Den nye afta\u00adle ska\u00adber her en udvej. Hvis en plat\u00adform fra et tred\u00adje\u00adland opf\u00adyl\u00adder tils\u00adva\u00adren\u00adde indber\u00adet\u00adnings\u00adforp\u00adlig\u00adtel\u00adser i sit hjem\u00adland, og der fin\u00addes et effek\u00adtivt udveks\u00adlings\u00adsys\u00adtem med EU-med\u00adlems\u00adstat\u00ader\u00adne, bort\u00adfal\u00adder den dob\u00adbel\u00adte indberetning.<\/p>\n\n\n\n
For skat\u00adtep\u00adlig\u00adti\u00adge i Tysk\u00adland bety\u00adder det i praks\u00adis f\u00f8rst og frem\u00admest \u00e9n ting: Indt\u00e6g\u00adter, der opn\u00e5s via digi\u00adta\u00adle plat\u00adfor\u00adme, bli\u00adver i sti\u00adgen\u00adde grad kendt af skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne. Det\u00adte vil fre\u00admo\u00adver ikke l\u00e6n\u00adge\u00adre kun g\u00e6l\u00adde for trans\u00adak\u00adtio\u00adner med til\u00adknyt\u00adning til EU, men ogs\u00e5 for hand\u00adler via plat\u00adfor\u00adme fra lan\u00adde som f.eks. Stor\u00adbri\u00adtan\u00adni\u00aden, Cana\u00adda eller and\u00adre OECD-partnerlande.<\/p>\n\n\n\n
Lov\u00adfors\u00adla\u00adget fast\u00adsl\u00e5r udtrykke\u00adligt, at dat\u00adaud\u00adveks\u00adlin\u00adgen er under\u00adlagt omfat\u00adten\u00adde krav i hen\u00adhold til data\u00adbes\u00adkyt\u00adtel\u00adses\u00adlov\u00adgiv\u00adnin\u00adgen. De over\u00adf\u00f8r\u00adte oply\u00ads\u00adnin\u00adger sen\u00addes ude\u00adluk\u00adken\u00adde til skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne i det p\u00e5g\u00e6l\u00adden\u00adde land og offent\u00adlig\u00adg\u00f8\u00adres ikke.<\/p>\n\n\n\n
Hvis man regel\u00adm\u00e6s\u00adsigt opn\u00e5r indt\u00e6g\u00adter via digi\u00adta\u00adle plat\u00adfor\u00adme og hid\u00adtil ikke har angi\u00advet dis\u00adse \u2013 eller ikke har angi\u00advet dem fuldt ud \u2013 i sel\u00advan\u00adgi\u00advel\u00adsen, b\u00f8r man f\u00f8l\u00adge udvi\u00adk\u00adlin\u00adgen n\u00f8je. De inter\u00adna\u00adtio\u00adna\u00adle myn\u00addig\u00adhe\u00adder sam\u00adar\u00adbej\u00adder sta\u00addig t\u00e6t\u00adte\u00adre om at afs\u00adl\u00f8\u00adre skat\u00adte\u00adund\u00add\u00adra\u00adgel\u00adse. Hvis man er i tvivl om, hvor\u00advidt og hvor\u00addan s\u00e5dan\u00adne indt\u00e6g\u00adter skal behand\u00adles skat\u00adte\u00adm\u00e6s\u00adsigt, b\u00f8r man i god tid s\u00f8ge skat\u00adter\u00adet\u00adlig r\u00e5d\u00adgiv\u00adning for at und\u00adg\u00e5 efter\u00adbe\u00adta\u00adling eller straf\u00adfe\u00adret\u00adli\u00adge konsekvenser.<\/p>\n\n\n\n
Lov\u00adfors\u00adla\u00adget er i \u00f8je\u00adb\u00adlik\u00adket under behand\u00adling i par\u00adla\u00admentet. Det kan f\u00f8rst tr\u00e6\u00adde i kraft, n\u00e5r For\u00adbunds\u00adda\u00adgen har givet sin ende\u00adli\u00adge godkendelse.<\/p>\n\n\n\n