Bundeszentralamt für Steuern

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CbCR

Questions and Answers (CbCR)

Handling CbCR frequently raises many questions. So that these questions can be answered quickly and transparently, we have compiled the most common concerns for you.

Process

What is the deadline for the data have to be reported to Bundeszentralamt für Steuern

Reports have to be submitted no later than one year after the end of the fiscal year for which the country-by-country report is being generated, starting with fiscal years that begin after 31 December 2015.

Exception: Incomplete reports pursuant to Section 138a (4) AO shall be sent for the first time for fiscal years that start after 31 December 2016 (see Section 31 EGAO).

Can data be corrected once delivered?

Yes, if you notice that there is inaccurate or incomplete information in the transmitted country-by-country report.
A correction of the incorrect country-by-country report can be achieved in two different ways:

  1. Possibility:
    A deletion will be filed. Subsequently, a new initial delivery takes place (a total of 2 deliveries)
  2. Possibility:
    A corrective delivery will be transmitted (1 delivery).

The correction messages must be accordingly identified as such.

In chapter VII of the User Guide for the CbCR XML Schema version 2.0 you will find instructions on the topic of corrections. The User Guide is available under the topic Regulations.

Who has to submit a country-by-country report?

Country-by-country reports must be submitted by a domestic group parent with headquarters or management in the territory of the country. This domestic group parent must include at least one foreign company or one foreign permanent establishment.

A group parent is a company that, as top management, holds shares in other companies (subsidiaries) and that can exercise this economic influence without this company losing its legal independence.

Does every German business with headquarters or management in the territory of the country have to submit a country-based report?

Country by country reports must be submitted only be companies that are domestic group parents and include at least one foreign business or one foreign permanent establishment. In addition, they must have generated consolidated sales of at least EUR 750 million in the preceding fiscal year.

Exceptions: The business is a reporting company pursuant to Section 138a (3) AO or the company is instructed to submit as defined in Section 138a (4) AO.

What is the basis for data exchange to take place?

The submission requirement for the German multinational enterprise is derived from Section 138a AO. Exchange is carried out with EU countries on the basis of the EU Mutual Assistance Law and on the basis of the EU Mutual Assistance Directive of 25 May 2016. Country-by-country reports are exchanged with third countries based on the multilateral agreement signed on 27 January 2016 (CbC MCAA).

What happens if a foreign group parent does not fulfill its obligation to submit the country-by-country report?

If BZSt has not received a country-by-country report on a foreign group parent from the foreign tax authority, then each covered domestic group parent is required to send a country-by-country report for this group.

If a country-by-country report is sent to BZSt by one of these domestic group companies, then this requirement is waived for all other group companies included in the report.

Technical

In what format is the data exchanged?

The country-by-country report must be provided as an officially mandated data record that complies with the XML Schema. It is based on the OECD template for country-by-country reports.

The OECD provides a user guide for the XML Schema on its website. It contains both content-based and technical guidelines on preparing the country-by-country report.

Can the country-by-country report be sent in Excel, Word or PDF format?

No, the country-by-country report must be sent in XML format as an officially mandated data record.

Which registration is required to transmit data?

Registration via the BZStOnline portal (BOP) is required for the transmission of data to the BZSt via the ELMA mass data interface. Most of the affected businesses in Germany already have this registration due to other electronic reports.

In what language does the XML Schema have to be completed?

The XML Schema should be sent preferably in English. Please note that the information or details contained in table 3 must be sent in English. This is based on Article 2b of the Implementing Regulation (EU) 2015/2378 (incorporated by Implementing Regulation (EU) 2016/1963 of 9 November 2016 (ABl. EU L 303/4)).

What feedback will I receive after transmission?

After the country-by-country report has been transmitted electronically to the BZSt in accordance with the officially prescribed data set, a two-stage check is carried out.
First, the ELMA entrance test is carried out. If this is successful, the file will be forwarded to the technical procedure.
The file is then checked at the second stage in the CbCR technical procedure.
A response will be generated to you at both levels. These two responses are provided in the download directory on the ELMA server.
Only if a successful audit is confirmed by the second status report, the country-by-country report is considered successful and can be further processed by the BZSt.

NOTE:
When transmitting via the ELMA test server, there is no effective transmission of the country by country report. The test server is intended exclusively for the delivery of test data (no real data).
When the country-by-country report are transmitted via the test data server, only the ELMA entry check is carried out. The country by country report is not forwarded to the specialised procedure.
Ensure that both of the above responses are available in order to ensure timely transmission of the country-by-country report.
Further information on the test data can be found under the topic Manuals in the ELMA Communication Manual and under the topic of electronic data transmission in the section for the transmission of test data.

Other

How long are the country-based reports stored at BZSt?

BZSt is obligated to store country-by-country reports for 15 years (see Section 138a (7) AO).

Is there a glossary of terms?

Yes, the OECD has published a glossary.

It is published under:

Does BZSt need to be informed in advance about which group company will submit the country-by-country report?

No, starting in 2017, the reporting company must be specified on the tax return forms. Therefore, BZSt does not need to be informed in advance about group company will submit the country-by-country report.

Where do I find information on technical questions?

The OECD periodically publishes guidelines and information regarding interpretation issues on their website and in guidelines on implementation.

Is he business subject to reporting requirements itself obligated to send the country-by-country report to BZSt using the mass data interface ELMA or the file upload?

No, as part of representative authorization in accordance with Section 80 AO, the country-by-country report can also be sent by a representative. In this case, a power of attorney must be attached, providing the business’s data (name, address, tax number). If this information cannot be found in the power of attorney, this data must be listed separately.

In addition, the department must be informed of the type of power of attorney (transmission and/or disclosure power of attorney).
If the transmission is made via the ELMA mass data interface, the power of attorney must be submitted separately.

Are the cbc-reports checked again?

Yes, the reports are checked on a random basis. This is to ensure good data quality.

Can there be consequences under penalty law in individual cases?

If a country-by-country report is not submitted, not submitted in full or not submitted on time, according to § 379 (2) no. 1 letter c) of the German Fiscal Code (AO), this may be an administrative tax offence.
Under § 379 (5) of the German Fiscal Code (AO), such breaches of the reporting obligation can be penalised with a penalty of up to EUR 10,000.
The responsibility for the fine proceedings lies with the competent state tax authority.

If you have any questions in such cases, please contact the competent local tax office.

exchange of data

Between which participating countries was information exchanged for the fiscal year 2016?

Participating CountriesSent by GermanyReceived by Germany
ARGENTINAYesYes
AUSTRALIAYesYes
AUSTRIAYesYes
BELGIUMYesYes
BERMUDAno dispatch to BermudaYes
BRAZILYesYes
BULGARIAYesYes
CANADAYesYes
CAYMAN ISLANDSno dispatch to Cayman IslandsYes
COLOMBIAYesYes
CROATIAYesYes
CYPRUSYesYes
CZECH REPUBLICYesYes
DENMARKYesYes
ESTONIAYesYes
FINLANDYesYes
FRANCEYesYes
GIBRALTARYesYes
GREECEYesYes
GUERNSEYYesYes
HUNGARYYesYes
ICELANDYesYes
INDIAYesYes
INDONESIAYesYes
IRELANDYesYes
ISLE OF MANYesYes
ITALYYesYes
YesPANYesYes
JERSEYYesYes
KAZAKHSTANYesYes
KOREAYesYes
LATVIAYesYes
LIECHTENSTEINYesYes
LITHUANIAYesYes
LUXEMBOURGYesYes
MALAYSIAYesYes
MALTAYesYes
MAURITIUSYesYes
MEXICOYesYes
NETHERLANDSYesYes
NEW ZEALANDYesYes
NORWAYYesYes
PAKISTANYesYes
POLANDYesYes
PORTUGALYesYes
ROMANIAYesYes
RUSSIAN FEDERATIONDispatch was stopped at 2022Yes
SINGAPOREYesYes
SLOVAK REPUBLICYesYes
SLOVENIAYesYes
SOUTH AFRICAYesYes
SPAINYesYes
SWEDENYesYes
SWITZERLANDYesYes
UNITED KINGDOMYesYes
UNITED STATES OF AMERICAYesYes

Between which participating countries was information exchanged for the fiscal year 2017?

Participating CountriesSent by GermanyReceivied by Germany
ARGENTINAYesYes
AUSTRALIAYesYes
AUSTRIAYesYes
BELGIUMYesYes
BERMUDAno dispatch to BermudaYes
BRAZILYesYes
BULGARIAYesYes
CANADAYesYes
CAYMAN ISLANDSno dispatch to Cayman IslandsYes
CHILEYesYes
CHINA (People's Rep.)YesYes
COLOMBIAYesYes
COSTA RICAno dispatch to Costa RicaYes
CROATIAYesYes
CYPRUSYesYes
CZECH REPUBLICYesYes
DENMARKYesYes
ESTONIAYesYes
FINLANDYesYes
FRANCEYesYes
GIBRALTARYesYes
GREECEYesYes
GUERNSEYYesYes
HUNGARYYesYes
ICELANDYesYes
INDIAYesYes
INDONESIAYesYes
IRELANDYesYes
ISLE OF MANYesYes
ITALYYesYes
YesPANYesYes
JERSEYYesYes
KAZAKHSTANYesYes
KOREAYesYes
LATVIAYesYes
LIECHTENSTEINYesYes
LITHUANIAYesYes
LUXEMBOURGYesYes
MALAYSIAYesYes
MALTAYesYes
MAURITIUSYesYes
MEXICOYesYes
NETHERLANDSYesYes
NEW ZEALANDYesYes
NORWAYYesYes
PAKISTANYesYes
PERUYesYes
POLANDYesYes
PORTUGALYesYes
ROMANIAYesYes
RUSSIAN FEDERATIONDispatch was stopped at 2022Yes
SINGAPOREYesYes
SLOVAK REPUBLICYesYes
SLOVENIAYesYes
SOUTH AFRICAYesYes
SPAINYesYes
SWEDENYesYes
SWITZERLANDYesYes
UNITED KINGDOMYesYes
UNITED STATES OF AMERICAYesYes
URUGUAYYesYes

Between which participating countries was information exchanged for the fiscal year 2018?

Participating CountriesSent by GermanyReceivied by Germany
ANDORRAYesYes
ARGENTINAYesYes
AUSTRALIAYesYes
AUSTRIAYesYes
BELGIUMYesYes
BERMUDAno dispatch to BermudaYes
BONAIRE, ST. EUSTATIUS AND SABAYesYes
BRAZILYesYes
BRITISH VIRGIN ISLANDSno dispatch to British Virgin IslandsYes
BULGARIAYesYes
CANADAYesYes
CAYMAN ISLANDSno dispatch to Cayman IslandsYes
CHILEYesYes
CHINA (People's Rep.)YesYes
COLOMBIAYesYes
COSTA RICAno dispatch to Costa RicaYes
CROATIAYesYes
CURACAOno dispatch to CuracaoYes
CYPRUSYesYes
CZECH REPUBLICYesYes
DENMARKYesYes
ESTONIAYesYes
FINLANDYesYes
FRANCEYesYes
GIBRALTARYesYes
GREECEYesYes
GUERNSEYYesYes
HUNGARYYesYes
ICELANDYesYes
INDIAYesYes
INDONESIAYesYes
IRELANDYesYes
ISLE OF MANYesYes
ITALYYesYes
YesPANYesYes
JERSEYYesYes
KAZAKHSTANYesYes
KOREAYesYes
LATVIAYesYes
LIECHTENSTEINYesYes
LITHUANIAYesYes
LUXEMBOURGYesYes
MALAYSIAYesYes
MALTAYesYes
MAURITIUSYesYes
MEXICOYesYes
MONACOYesYes
NETHERLANDSYesYes
NEW ZEALANDYesYes
NIGERIAYesYes
NORWAYYesYes
PAKISTANYesYes
PANAMAYesYes
PERUYesYes
POLANDYesYes
PORTUGALYesYes
QATARno dispatch to QatarYes
ROMANIAYesYes
RUSSIAN FEDERATIONDispatch was stopped at 2022Yes
SAUDI ARABIAYesYes
SINGAPOREYesYes
SLOVAK REPUBLICYesYes
SLOVENIAYesYes
SOUTH AFRICAYesYes
SPAINYesYes
SWEDENYesYes
SWITZERLANDYesYes
UNITED KINGDOMYesYes
UNITED STATES OF AMERICAYesYes
URUGUAYYesYes

Between which participating countries was information exchanged for the fiscal year 2019?

Participating CountriesSent by GermanyReceivied by Germany
ANDORRAYesYes
ANGUILLAno dispatch to AnguillaYes
ARGENTINAYesYes
ARUBAno dispatch to ArubaYes
AUSTRALIAYesYes
AUSTRIAYesYes
BELGIUMYesYes
BERMUDAno dispatch to BermudaYes
BONAIRE, ST. EUSTATIUS AND SABAYesYes
BRAZILYesYes
BRITISH VIRGIN ISLANDSno dispatch to British Virgin IslandsYes
BULGARIAYesYes
CANADAYesYes
CAYMAN ISLANDSno dispatch to Cayman IslandsYes
CHILEYesYes
CHINA (People's Rep.)YesYes
COLOMBIAYesYes
COSTA RICAno dispatch to Costa RicaYes
CROATIAYesYes
CURACAOno dispatch to CuracaoYes
CYPRUSYesYes
CZECH REPUBLICYesYes
DENMARKYesYes
ESTONIAYesYes
FINLANDYesYes
FRANCEYesYes
GIBRALTARYesYes
GREECEYesYes
GUERNSEYYesYes
HONG KONGYesYes
HUNGARYYesYes
ICELANDYesYes
INDIAYesYes
INDONESIAYesYes
IRELANDYesYes
ISLE OF MANYesYes
ITALYYesYes
YesPANYesYes
JERSEYYesYes
KAZAKHSTANYesYes
KOREAYesYes
LATVIAYesYes
LIECHTENSTEINYesYes
LITHUANIAYesYes
LUXEMBOURGYesYes
MALAYSIAYesYes
MALTAYesYes
MAURITIUSYesYes
MEXICOYesYes
MONACOYesYes
NETHERLANDSYesYes
NEW ZEALANDYesYes
NIGERIAYesYes
NORWAYYesYes
PAKISTANYesYes
PANAMAYesYes
PERUYesYes
POLANDYesYes
PORTUGALYesYes
QATARno dispatch to QatarYes
ROMANIAYesYes
RUSSIAN FEDERATIONDispatch was stopped at 2022Yes
SAN MARINOYesYes
SAUDI ARABIAYesYes
SINGAPOREYesYes
SLOVAK REPUBLICYesYes
SLOVENIAYesYes
SOUTH AFRICAYesYes
SPAINYesYes
SWEDENYesYes
SWITZERLANDYesYes
TURKEYYesYes
UNITED ARAB EMIRATESno dispatch to United Arab EmiratesYes
UNITED KINGDOMYesYes
UNITED STATES OF AMERICAYesYes
URUGUAYYesYes

Between which participating countries was information exchanged for the fiscal year 2020?

Participating CountriesSent by GermanyReceivied by Germany
ANDORRAYesYes
ANGUILLAno dispatch to AnguillaYes
ARGENTINAYesYes
ARUBAno dispatch to ArubaYes
AUSTRALIAYesYes
AUSTRIAYesYes
AZERBAIYesNYesYes
BAHAMASYesYes
BELGIUMYesYes
BELIZEno dispatch to BelizeYes
BERMUDAno dispatch to BermudaYes
BONAIRE, ST. EUSTATIUS AND SABAYesYes
BRAZILYesYes
BRITISH VIRGIN ISLANDSno dispatch to British Virgin IslandsYes
BULGARIAYesYes
CANADAYesYes
CAYMAN ISLANDSno dispatch to Cayman IslandsYes
CHILEYesYes
CHINA (People's Rep.)YesYes
COLOMBIAYesYes
COSTA RICAno dispatch to Costa RicaYes
CROATIAYesYes
CURACAOno dispatch to CuracaoYes
CYPRUSYesYes
CZECH REPUBLICYesYes
DENMARKYesYes
ESTONIAYesYes
FINLANDYesYes
FRANCEYesYes
GIBRALTARYesYes
GREECEYesYes
GUERNSEYYesYes
HONG KONGYesYes
HUNGARYYesYes
ICELANDYesYes
INDIAYesYes
INDONESIAYesYes
IRELANDYesYes
ISLE OF MANYesYes
ITALYYesYes
YesPANYesYes
JERSEYYesYes
KAZAKHSTANYesYes
KOREAYesYes
LATVIAYesYes
LIECHTENSTEINYesYes
LITHUANIAYesYes
LUXEMBOURGYesYes
MALAYSIAYesYes
MALTAYesYes
MAURITIUSYesYes
MEXICOYesYes
MONACOYesYes
NETHERLANDSYesYes
NEW ZEALANDYesYes
NIGERIAYesYes
NORWAYYesYes
OMANno dispatch to OmanYes
PAKISTANYesYes
PANAMAYesYes
PERUYesYes
POLANDYesYes
PORTUGALYesYes
QATARno dispatch to QatarYes
ROMANIAYesYes
RUSSIAN FEDERATIONDispatch was stopped at 2022Yes
SAN MARINOYesYes
SAUDI ARABIAYesYes
SEYCHELLESno dispatch to SeychellenYes
SINGAPOREYesYes
SLOVAK REPUBLICYesYes
SLOVENIAYesYes
SOUTH AFRICAYesYes
SPAINYesYes
SWEDENYesYes
SWITZERLANDYesYes
TUNISIAno dispatch to TunisiaYes
TURKEYYesYes
TURKS AND CAICOS ISLANDSno dispatch to Turks and Caicos IslandsYes
UNITED ARAB EMIRATESno dispatch to United Arab EmiratesYes
UNITED KINGDOMYesYes
UNITED STATES OF AMERICAYesYes
URUGUAYYesYes

Between which participating countries was information exchanged for the fiscal year 2021?

Participating CountriesSent by GermanyReceivied by Germany
ANDORRAYesYes
ANGUILLAno dispatch to AnguillaYes
ARGENTINAYesYes
ARUBAno dispatch to ArubaYes
AUSTRALIAYesYes
AUSTRIAYesYes
AZERBAIJANYesYes
BAHAMASYesYes
BAHRAINno dispatch to BahrainYes
BARBADOSYesYes
BELGIUMYesYes
BELIZEno dispatch to BelizeYes
BERMUDAno dispatch to BermudaYes
BONAIRE, ST. EUSTATIUS AND SABAYesYes
BRAZILYesYes
BRITISH VIRGIN ISLANDSno dispatch to British Virgin IslandsYes
BULGARIAYesYes
CANADAYesYes
CAYMAN ISLANDSno dispatch to Cayman IslandsYes
CHILEYesYes
CHINA (People's Rep.)YesYes
COLOMBIAYesYes
COSTA RICAno dispatch to Costa RicaYes
CROATIAYesYes
CURACAOno dispatch to CuracaoYes
CYPRUSYesYes
CZECH REPUBLICYesYes
DENMARKYesYes
ESTONIAYesYes
FINLANDYesYes
FRANCEYesYes
GIBRALTARYesYes
GREECEYesYes
GUERNSEYYesYes
HONG KONGYesYes
HUNGARYYesYes
ICELANDYesYes
INDIAYesYes
INDONESIAYesYes
IRELANDYesYes
ISLE OF MANYesYes
ISRAELYesYes
ITALYYesYes
JAPANYesYes
JERSEYYesYes
KAZAKHSTANYesYes
KOREAYesYes
LATVIAYesYes
LIECHTENSTEINYesYes
LITHUANIAYesYes
LUXEMBOURGYesYes
MALAYSIAYesYes
MALTAYesYes
MAURITIUSYesYes
MEXICOYesYes
MONACOYesYes
NETHERLANDSYesYes
NEW ZEALANDYesYes
NIGERIAYesYes
NORWAYYesYes
OMANno dispatch to OmanYes
PAKISTANYesYes
PANAMAYesYes
PERUYesYes
POLANDYesYes
PORTUGALYesYes
QATARno dispatch to QatarYes
ROMANIAYesYes
RUSSIAN FEDERATIONDispatch was stopped at 2022Yes
SAN MARINOYesYes
SAUDI ARABIAYesYes
SEYCHELLESno dispatch to SeychellenYes
SINGAPOREYesYes
SLOVAK REPUBLICYesYes
SLOVENIAYesYes
SOUTH AFRICAYesYes
SPAINYesYes
SWEDENYesYes
SWITZERLANDYesYes
THAILANDno dispatch toThailandYes
TUNISIAno dispatch to TunisiaYes
TURKEYYesYes
TURKS AND CAICOS ISLANDSno dispatch to Turks and Caicos IslandsYes
UNITED ARAB EMIRATESno dispatch to United Arab EmiratesYes
UNITED KINGDOMYesYes
UNITED STATES OF AMERICAYesYes
URUGUAYYesYes

Between which participating countries was information exchanged for the fiscal year 2022?

Participating CountriesSent by GermanyReceivied by Germany
ANDORRAYesYes
ANGUILLAno dispatch to AnguillaYes
ARGENTINAYesYes
ARUBAno dispatch to ArubaYes
AUSTRALIAYesYes
AUSTRIAYesYes
AZERBAIJANYesYes
BAHAMASYesYes
BAHRAINno dispatch to BahrainYes
BARBADOSYesYes
BELGIUMYesYes
BELIZEno dispatch to BelizeYes
BERMUDAno dispatch to BermudaYes
BONAIRE, ST. EUSTATIUS AND SABAYesYes
BRAZILYesYes
BRITISH VIRGIN ISLANDSno dispatch to British Virgin IslandsYes
BULGARIAYesYes
CANADAYesYes
CAYMAN ISLANDSno dispatch to Cayman IslandsYes
CHILEYesYes
CHINA (People's Rep.)YesYes
COLOMBIAYesYes
COSTA RICAno dispatch to Costa RicaYes
CROATIAYesYes
CURACAOno dispatch to CuracaoYes
CYPRUSYesYes
CZECH REPUBLICYesYes
DENMARKYesYes
ESTONIAYesYes
FINLANDYesYes
FRANCEYesYes
GIBRALTARYesYes
GREECEYesYes
GUERNSEYYesYes
HONG KONGYesYes
HUNGARYYesYes
ICELANDYesYes
INDIAYesYes
INDONESIAYesYes
IRELANDYesYes
ISLE OF MANYesYes
ISRAELYesYes
ITALYYesYes
JAPANYesYes
JERSEYYesYes
KAZAKHSTANYesYes
KOREAYesYes
LATVIAYesYes
LIECHTENSTEINYesYes
LITHUANIAYesYes
LUXEMBOURGYesYes
MALAYSIAYesYes
MALTAYesYes
MAURITIUSYesYes
MEXICOYesYes
MONACOYesYes
NETHERLANDSYesYes
NEW ZEALANDYesYes
NIGERIAYesYes
NORWAYYesYes
OMANno dispatch to OmanYes
PAKISTANYesYes
PANAMAYesYes
PERUYesYes
POLANDYesYes
PORTUGALYesYes
QATARno dispatch to QatarYes
ROMANIAYesYes
RUSSIAN FEDERATIONDispatch was stopped at 2022Yes
SAN MARINOYesYes
SAUDI ARABIAYesYes
SEYCHELLESno dispatch to SeychellenYes
SINGAPOREYesYes
SLOVAK REPUBLICYesYes
SLOVENIAYesYes
SOUTH AFRICAYesYes
SPAINYesYes
SWEDENYesYes
SWITZERLANDYesYes
THAILANDno dispatch toThailandYes
TUNISIAno dispatch to TunisiaYes
TURKEYYesYes
TURKS AND CAICOS ISLANDSno dispatch to Turks and Caicos IslandsYes
UNITED ARAB EMIRATESno dispatch to United Arab EmiratesYes
UNITED KINGDOMYesYes
UNITED STATES OF AMERICAYesYes
URUGUAYYesYes

Between which participating countries was information exchanged for the fiscal year 2023?

Participating CountriesSent by GermanyReceivied by Germany
ANDORRAYesYes
ANGUILLAno dispatch to AnguillaYes
ARGENTINAYesYes
ARUBAno dispatch to ArubaYes
AUSTRALIAYesYes
AUSTRIAYesYes
AZERBAIJANYesYes
BAHAMASYesYes
BAHRAINno dispatch to BahrainYes
BARBADOSYesYes
BELGIUMYesYes
BELIZEno dispatch to BelizeYes
BERMUDAno dispatch to BermudaYes
BONAIRE, ST. EUSTATIUS AND SABAYesYes
BRAZILYesYes
BRITISH VIRGIN ISLANDSno dispatch to British Virgin IslandsYes
BULGARIAYesYes
CANADAYesYes
CAYMAN ISLANDSno dispatch to Cayman IslandsYes
CHILEYesYes
CHINA (People's Rep.)YesYes
COLOMBIAYesYes
COSTA RICAno dispatch to Costa RicaYes
CROATIAYesYes
CURACAOno dispatch to CuracaoYes
CYPRUSYesYes
CZECH REPUBLICYesYes
DENMARKYesYes
ESTONIAYesYes
FINLANDYesYes
FRANCEYesYes
GIBRALTARYesYes
GREECEYesYes
GUERNSEYYesYes
HONG KONGYesYes
HUNGARYYesYes
ICELANDYesYes
INDIAYesYes
INDONESIAYesYes
IRELANDYesYes
ISLE OF MANYesYes
ISRAELYesYes
ITALYYesYes
JAPANYesYes
JERSEYYesYes
KAZAKHSTANYesYes
KOREAYesYes
LATVIAYesYes
LIECHTENSTEINYesYes
LITHUANIAYesYes
LUXEMBOURGYesYes
MALAYSIAYesYes
MALTAYesYes
MAURITIUSYesYes
MEXICOYesYes
MONACOYesYes
NETHERLANDSYesYes
NEW ZEALANDYesYes
NIGERIAYesYes
NORWAYYesYes
OMANno dispatch to OmanYes
PAKISTANYesYes
PANAMAYesYes
PERUYesYes
POLANDYesYes
PORTUGALYesYes
QATARno dispatch to QatarYes
ROMANIAYesYes
RUSSIAN FEDERATIONDispatch was stopped at 2022Yes
SAN MARINOYesYes
SAUDI ARABIAYesYes
SEYCHELLESno dispatch to SeychellenYes
SINGAPOREYesYes
SLOVAK REPUBLICYesYes
SLOVENIAYesYes
SOUTH AFRICAYesYes
SPAINYesYes
SWEDENYesYes
SWITZERLANDYesYes
THAILANDno dispatch toThailandYes
TUNISIAno dispatch to TunisiaYes
TURKEYYesYes
TURKS AND CAICOS ISLANDSno dispatch to Turks and Caicos IslandsYes
UNITED ARAB EMIRATESno dispatch to United Arab EmiratesYes
UNITED KINGDOMYesYes
UNITED STATES OF AMERICAYesYes
URUGUAYYesYes

Kontakt

Federal Central Tax Office

Division St I A 2
An der Küppe 1
53225 Bonn

Telefon: + 49 228/406-2340

Mon - Thurs:
09.00 to 12.00 o'clock
12.30 to 15.00 o'clock
Fri:
09.00 to 12.00 o'clock

Zuständigkeitsbereich:

Country by Country Reporting