Platform economy database
Database of initiatives and court cases in the EU
Eurofound’s platform economy database provides information on 443 initiatives and court cases that exist or have been implemented in relation to activities in the platform economy. The database was last updated in November 2025 and provides metadata for each entry, such as geographical scope, year, type of initiative, actors involved, sector and companies concerned. Initiatives include legal instruments such as legislative changes or court decisions, as well as voluntary interventions undertaken by different stakeholders to address issues around platform work.
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The database currently contains 443 entries and was last updated in November 2025.
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Austria
The Digital Platforms Reporting Act (DPMG) addresses the mandatory reporting of tax-relevant information by operators of digital platforms. This legislation ensures that platform operators automatically exchange information with tax authorities, enhancing transparency and compliance. For digital labour platforms, this means they must register and regularly report specified details about their activities and users, aligning with EU regulations and international standards on tax information exchange.
The Act includes provisions for registration, reporting, due diligence, and enforcement. Key sections outline the types of information that must be reported, the process for registration, and the obligations for platform operators to ensure compliance with tax laws. Violations of these obligations can result in legal consequences, including criminal prosecutions. The act also specifies the responsibilities of authorities in monitoring compliance and exchanging information with other jurisdictions.
The DPMG is based on the EU Administrative Assistance Directive on administrative cooperation in the field of taxation (DAC7 for short), which among others aims to prevent tax evasion Directive EU 2021/514, “DAC 7”
The platform economy is one of those moving targets, which, despite receiving increasing media and policy attention, has proven difficult to regulate. Given the heterogeneity of employment relationships, business models, types of platform work and cross-border issues, this is not surprising.
Technological change is accelerating as the capacity of electronic devices to digitally store, process and communicate information expands. Digitalisation is transforming the EU economy and labour markets: nearly one-third of EU workplaces are categorised as highly digitalised. What are the implications of the digital revolution for employment and work?
The rapid rise of the platform economy has led to a marked transformation of European labour markets, and existing regulatory frameworks and voluntary initiatives have yet to catch up. While platform work offers opportunities for workers and employers and potentially contributes to innovation, economic growth and competitiveness in the EU, it has been criticised from the beginning because of the poor employment and working conditions often experienced by workers.
While 2020 may come to be seen as the year platform work gathered pace and started to go mainstream – thanks in large part to COVID-19 containment measures sparking an increase in food and grocery delivery – 2021 could be the year that regulation of platform work is set in motion.
