Since 2023, online marketplaces report to the Federal Central Tax Office anyone who sells there 30 times or more in a year, or takes in more than €2,000 — private sellers included. The threshold applies per platform; a report does not mean that tax is due.
link Source: Platform Tax Transparency Act (PStTG), in force since 1 January 2023; Directive (EU) 2021/514 (DAC7).
