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Susanne Liebel-Kotz

Susanne Liebel-Kotz is a member of the Firm’s Global Tax and Real Estate practice groups in Zurich. She has almost 10 years of broad international tax planning and M&A experience. Before joining Baker McKenzie, she worked in another major law firm in Munich. Susanne Liebel-Kotz was admitted to practice as an Attorney-at-Law in Germany in 2012, and earned additional qualification in 2015 as a Certified Tax Adviser and a Specialist Lawyer for Tax Law (Fachanwältin für Steuerrecht). In 2019, she qualified as a Swiss Certified Tax Expert and was awarded for outstanding academic achievements ("Best 3" Swiss Certified Tax Experts graduates award). Susanne is a frequent speaker on seminars and other events regarding various taxation issues, in particular with respect to international taxation.

In March 2021, the EU approved new reporting rules in a directive known as DAC7. The directive will require the operators of online platforms for the sale of goods and certain services, to collect, verify and share data on their sellers and their transactions concluded on the online platform. EU member states have until 31 December 2022 to implement DAC7 into national law. Certain platform operators will become a reporting platform and will need to start collecting and verifying data points in compliance with the DAC7 reporting requirements. The collected data points must be reported to the tax authorities of the relevant EU member state annually.

With the rise of digital platforms and the possibilities internet provides for businesses, more and more sellers are able to offer goods and services via these platforms and the internet. In this context, it has become difficult for tax authorities to trace the flow of goods and services as well as to identify sellers to ensure that these goods and services are taxed in accordance with EU tax principles.