WirtschaftsWoche: Ms. Antoni, platforms such as Ebay or Airbnb, through which goods or services are sold, have had to report data to the tax authorities since January 1st . Exactly which platforms are affected?
Patrizia Antoni: Basically only those where payment is processed via the platform. Transactions that were only initiated on the platform but were then settled between buyer and seller do not have to be reported.

Does the so-called “Platform Tax Transparency Act” also change the rules of taxation when something is sold on platforms?
No, the tax rules remain the same as before. The law has nothing to do with it. It just aims to give authorities data they didn't have before, to increase tax compliance.

The rules for taxing sales via platforms are not entirely trivial...
That's right. Many people may not even know that what they make is taxable. For example, if you have a large toy train collection and it is sold in parts - possibly hundreds - that may be classified as a commercial sale and may be taxable. The term 'commercial' is not strictly defined, it depends on the individual case. Basically, you sell commercially when you want to make a profit from the sale and when there is some regularity.

In the case of sales, the profits are then taxed, i.e. the difference between the purchase price and the selling price.
Yes, but of course that's where the problem starts. Because: With many things that are sold via platforms, there will no longer be any proof of purchase. But that would be needed in order to be able to determine a profit. You get into trouble if you don't have records. And the new law increases the likelihood that the tax office will ask. That's why I advise now even more than before to keep receipts for larger purchases.

In the case of sales, taxes can also apply to private sellers, right?
Yes, in so-called private sales transactions. Everyday items - a microwave oven, a car - are generally tax-free if they are sold used. This is different for valuables such as jewelry or antiques. For example, if I sell a gold chain and make a profit from it, that would be taxable. However: Only if the item has been in my possession for less than a year. There is also an exemption limit of 600 euros. Income tax only applies if I would make a profit of more than 600 euros in one year with such private sales transactions.

What if I offer rides, for example via platforms like Blablacar or Uber?
If I drive to my grandmother's in another city every now and then and then take someone with me in exchange for a share of the fuel costs, I'm sure there won't be any tax. On the other hand, if I drive to this city regularly to make a profit from the payments made by my passengers, the situation is different. Then I would be on the road commercially and would have to pay income tax on my profits from this activity. If I have an annual turnover of more than 22,000 euros, I would also have to pay sales tax and above 24,500 euros trade tax.

What if I sublet my apartment with Airbnb for the weekend ?
This generates rental income. They are generally subject to income tax and must be entered in Appendix V of the tax return as income from renting and leasing. Income from subletting the apartment you otherwise use yourself is tax-free if it amounts to a maximum of 520 euros per year.