Abstract
The currently ongoing processes of digitalization re-organize the labor market. The newly evolved forms of work found in the “gig-” or “platform economy” facilitate the locational and temporal flexibilization of work arrangements and the evasion of the instruments used by the supervisory bodies introduced by the Federal Law Against Undeclared Work of 2008. In the first part, this contribution defines this new, virtual undeclared work, which occurs mainly through the intermediation of Crowdworking platforms and describes its drivers mentioned in current scientific and journalistic works. In the second part, the questions of jurisdiction and competences of the supervisory bodies as well as the mechanisms of enforcing the law with regard to undeclared virtual work are addressed.