The German Federal Cabinet has approved the OECD-backed DPI MCAA, enabling automatic cross-border exchange of information on income earned through digital platforms in the gig and sharing economy, including certain goods and transport activities.
The German Federal Cabinet (Bundesregierung) approved the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA), advancing the implementation of global reporting standards for platform-based income on 27 May 2026.
The agreement operationalises the OECD’s Model Reporting Rules for Digital Platforms, which require operators of digital platforms to collect and report information on income earned by sellers providing services such as accommodation, transport, and personal services through digital platforms. An optional module also allows jurisdictions to extend reporting to the sale of goods and the rental of transport assets.
Under the DPI MCAA framework, jurisdictions will automatically exchange information annually. The jurisdiction where a platform operator is resident will transmit data to the jurisdictions where sellers are tax resident. In cases involving immovable property rentals, information will also be shared with the jurisdiction where the property is located.
The reporting framework, developed by the Organisation for Economic Co-operation and Development, requires platform operators to collect detailed information, including seller identities, financial account details, and transaction data such as total consideration paid, fees, commissions, and taxes withheld. For property rentals, additional data such as addresses and land registration details must be reported.
The system is designed to support non-reciprocal exchanges, meaning jurisdictions can receive information even if they have not fully implemented the Model Rules domestically.
All exchanged information will be subject to confidentiality protections and data safeguards under the Convention on Mutual Administrative Assistance in Tax Matters.
Jurisdictions are also expected to enforce compliance measures, including due diligence requirements for platform operators and potential withholding of payouts where sellers fail to provide required information.
