The Digital Platforms Reporting Obligation Act (DPMG) – transposing parts of the 6th amendment of the EU’s Directive on Administrative Cooperation (DAC 7) – subjects platform operators with a corresponding connection to Austria to comprehensive new due diligence and reporting obligations towards the Austrian tax authorities. The law has been in force since January 1st, 2023, and, given the wide personal and factual scope of application, not only affects the large tech companies of the so-called “platform economy" and tech start-ups, but also many “classic" companies that are expanding their business to digital platforms. Due to numerous legal terms that are difficult to grasp as well as the regulatory complexity of the DPMG there are many open questions of interpretation. These include, among other things, questions about the platform concept.
