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PStTG Plattformen-Steuertransparenzgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Pflichten nach den Abschnitten 2 und 3 sind erstmals für den Meldezeitraum zu beachten, der dem Kalenderjahr 2023 entspricht. § 6 Absatz 3 in der Fassung des Artikels 38 des Gesetzes vom 2. Dezember 2024 (BGBl. 2024 I Nr. 387) ist auf Meldezeiträume anzuwenden, die am oder nach dem 1. Januar 2024 beginnen.