As the website “” reports, the new Platforms Tax Transparency Act (PStTG) has an impact on people who offer private services or also offer used items for sale on online platforms such as eBay, Amazon or similar providers.

The law regulates activities that are performed for remuneration. This can be the rental and leasing of immovable property and means of transport, the provision of personal services and also the sale of goods. Effective immediately, platform operators such as eBay and Amazon are obliged to report private service and sale transactions to the Federal Central Tax Office. This includes the provider data known to the platform, such as the name, address, bank details and tax ID of the seller. But the portal operators must also report the sales proceeds and the costs that reduce them, such as fees and commissions.

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Private sales must be reported if the person carries out more than 30 sales transactions with sales proceeds of more than 2,000 euros per year. To be on the safe side, users of online sales portals should now keep records of their sales and document everything.

This includes the date of the purchase price, sale price, cost and profit and loss for each sale. Corresponding receipts should also be kept. According to Section 23 (3) sentence 5 EStG, the exemption limit is less than EUR 600 per year, which means that private capital gains are not taxable.

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