The Platform Tax Transparency Act (PStTG) has regulated since January 1, 2023, the reporting obligation of transaction data to tax authorities for private sellers when certain thresholds are exceeded. The neighborhood platform nebenan.de is not affected by this, as it only serves as a contact mediation and has no knowledge of sales proceeds. Sellers must document their income themselves and report it for tax purposes.
What is the PStTG?
The Platform Tax Transparency Act (short: PStTG) specifies which data about transactions on online platforms must be reported to tax authorities. The law applies to private sellers who exceed certain sales or income thresholds within a calendar year. It came into effect on January 1, 2023.
Does the PStTG affect nebenan.de?
In short: No.
As a neighborhood platform, we focus on fostering a vibrant community where neighbors interact and support each other – including through the exchange and sale of items. Our marketplace serves merely as a digital “bulletin board” that facilitates contact between buyers and sellers. The actual transaction takes place outside our platform. In particular, we have no knowledge of the amount of compensation agreed upon.
Therefore, it is your responsibility as a private seller to properly document your own transactions and income and to report them in your tax return if necessary.