01. August 2023
Entrepreneurial status in eBay sales
In the August issue of Praxis Steuerstrafrecht (PStR), attorney Dr. Katharina Julia Wild answers questions about the tax law risks associated with selling via online platforms and points out the new regulations introduced on January 1, 2023, by the Platforms Tax Transparency Act (PStTG).
The article addresses the question of when entrepreneurial status is assumed in eBay sales.