A method for power skiving the tooth flanks of a gear having a workpiece axis of rotation and a rotationally-symmetrical, periodic structure using a power skiving tool, having the following steps: - providing the gear, - providing the power skiving tool, which comprises multiple cutting teeth or cutting inserts, ▪ specifying a first effective intersection angle of axes Σ eff 1 of the power skiving tool in relation to the gear, ▪ executing a first power skiving machining of the gear using the specified first effective intersection angle of axes Σ eff 1, wherein during the first power skiving machining, the power skiving tool penetrates up to a first infeed depth into the gear and the tooth flanks (53, 54) of the periodic structure of the gear are premachined, ▪ specifying a second effective intersection angle of axes Σ eff 2 of the power skiving tool in relation to the gear, ▪ executing a second power skiving machining of the gear using the specified second effective intersection angle of axes Σ eff 2, wherein during the second power skiving machining, the power skiving tool penetrates up to a final infeed depth into the gear and the tooth flanks (53, 54) of the periodic structure of the gear are further machined, and wherein ▪ the first effective intersection angle of axes Σ eff 1 differs from the second effective intersection angle of axes Σ eff 2, ▪ a rotational direction reversal is not performed in conjunction with the adjustment of the intersection angle of axes, and wherein ▪ a multiple cut completing method is concerned, where the right and left tooth flanks of a gap of the gear are machined simultaneously. - providing the gear, - providing the power skiving tool, which comprises multiple cutting teeth or cutting inserts, ▪ specifying a first effective intersection angle of axes Σ eff 1 of the power skiving tool in relation to the gear, ▪ executing a first power skiving machining of the gear using the specified first effective intersection angle of axes Σ eff 1, wherein during the first power skiving machining, the power skiving tool penetrates up to a first infeed depth into the gear and the tooth flanks (53, 54) of the periodic structure of the gear are premachined, ▪ specifying a second effective intersection angle of axes Σ eff 2 of the power skiving tool in relation to the gear, ▪ executing a second power skiving machining of the gear using the specified second effective intersection angle of axes Σ eff 2, wherein during the second power skiving machining, the power skiving tool penetrates up to a final infeed depth into the gear and the tooth flanks (53, 54) of the periodic structure of the gear are further machined, and wherein ▪ the first effective intersection angle of axes Σ eff 1 differs from the second effective intersection angle of axes Σ eff 2, ▪ a rotational direction reversal is not performed in conjunction with the adjustment of the intersection angle of axes, and wherein ▪ a multiple cut completing method is concerned, where the right and left tooth flanks of a gap of the gear are machined simultaneously. ▪ specifying a first effective intersection angle of axes Σ eff 1 of the power skiving tool in relation to the gear, ▪ executing a first power skiving machining of the gear using the specified first effective intersection angle of axes Σ eff 1, wherein during the first power skiving machining, the power skiving tool penetrates up to a first infeed depth into the gear and the tooth flanks (53, 54) of the periodic structure of the gear are premachined, ▪ specifying a second effective intersection angle of axes Σ eff 2 of the power skiving tool in relation to the gear, ▪ executing a second power skiving machining of the gear using the specified second effective intersection angle of axes Σ eff 2, wherein during the second power skiving machining, the power skiving tool penetrates up to a final infeed depth into the gear and the tooth flanks (53, 54) of the periodic structure of the gear are further machined, and ▪ the first effective intersection angle of axes Σ eff 1 differs from the second effective intersection angle of axes Σ eff 2, ▪ a rotational direction reversal is not performed in conjunction with the adjustment of the intersection angle of axes, and wherein ▪ a multiple cut completing method is concerned, where the right and left tooth flanks of a gap of the gear are machined simultaneously.