What US and EU rules say online money-making is legal in 2026?

"The Platform Work Directive (PWD) seeks to improve platform workers’ conditions by strengthening their rights to transparency in ADM and monitoring."

"DAC8 Council Directive 2023/2226 Transactions involving the buying, selling, exchange or other acquisitions and disposals of cryptocurrency and other digital assets Crypto-Assets Reporting Framework (CARF) 2026"

"The European Commission proposed a Directive on Platform Work at the end of 2021."

"The personal and material scope of the PWD's transparency rights is broader than that of the other instruments, as it covers all platform workers, regardless of their actual employment status, and extends to both ADM and monitoring."

"Rent property Rent transportation Sell goods Provide personal services"

"While much attention has been placed on its effort to address misclassification of the employed as self-employed, it also contains ambitious provisions for the regulation of the algorithmic management prevalent on these platforms."

"the latter is specifically intended to cover publication and transmission on the internet"

"The rules apply to digital platforms globally, regardless of where they are based, provided they facilitate activities for sellers resident in the EU."

"We encourage legislators and regulators at both European and national levels to act to fortify these provisions in the negotiation of the Directive, its potential transposition, and in its enforcement."

"therefore the directive confirms the Berne three-step test"

"The transparency obligations imposed on platforms under the PWD are also broader and more clearly defined than those in the other instruments examined in this article."

"Unlike previous amendments focused solely on cross-border activities to support the European single market , DAC7 also mandates reporting on purely domestic transactions (e.g., a French platform reporting on French sellers)."

"comparing two important pieces of legislation impacting algorithmic management in the platform economy: Ontario's Digital Workers’ Rights Act 2022 (‘the Act’) and the Proposal for a Directive of the European Parliament and of the Council on Improving Conditions in Platform Work (‘the Directive’)."

"In Germany, DAC7 was transposed into national law through the Plattformen-Steuertransparenzgesetz (PStTG), which entered into force on 1 January 2023."

"Amended by Directive on Copyright in the Digital Single Market"

"Instruments including the Digital Markets Act, the Digital Services Act, the Data Act, the Digital Operational Resilience Act, the NIS2 Directive and the General Data Protection Regulation pursue end-states, such as contestability, substitutability, resilience and bounded exposure"

"European Union digital regulation treats concentration, dependency, opacity and lock-in as structural risks."

"Drawing on a bottom-up empirical mapping of the national implementation of four landmark digital instruments, the Digital Markets Act, the Digital Services Act, the Artificial Intelligence Act, and the Platform-to-Business Regulation, across all 27 Member States, the chapter identifies and reinstates three defining trends in the enforcement of the EU’s digital acquis."

"As digital platforms, artificial intelligence (AI), and data-driven business models become increasingly central, companies are expected not only to comply with legal frameworks but also to proactively manage their societal and environmental impacts."

"This paper examines that development by analysing the complaint mechanisms established across the EU digital acquis, including, amongst others, the General Data Protection Regulation, Digital Services Act, Artificial Intelligence Act and the Data Act."

"The Internal Revenue Service announced Monday, January 26, 2026, as the opening of the nation’s 2026 filing season."

"This year, several new tax law provisions of the One, Big, Beautiful Bill become effective, which could impact federal taxes, credits and deductions."

"Form 1099-K, Payment Card and Third Party Network Transactions , is used to report payments received from credit cards, payments apps and online marketplaces."

"Form 1099-DA, Digital Assets , is used to report digital asset proceeds from broker transactions. Taxpayers must report all taxable income on their federal tax returns, even if they don’t receive either form."

"Seit 1. Januar 2023 verpflichtet das Plattformen-Steuertransparenzgesetz (PStTG) gemäß DPI/DAC7 der EU-Richtlinie 2021/514 [ 35 ] digitale Marktplätze, neben anderen zu speichernden Daten jährlich die in der EU erzielten Einkommen der Mitglieder an die Steuerbehörde zu melden."

"Dies gilt auch für Autovermietung mittels Carsharing. Dazu muss seit 2023 auch die Steuerliche Identifikationsnummer (TIN) bekanntgegeben werden."

"Im Nachhinein im Januar des Folgejahres melden die Plattformen diese auf elektronischem Weg."