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CbCR

Regulations

On this page you will find the statutory basis for the CbCR process.

Regulations

Germany

§ 138a Abgabenordnung (AO)

Legal basis for the implementation of nationally applicable international agreements to exchange country-by-country reports by multinational business groups.

§ 117c Abgabenordnung (AO)

Legal basis for the implementation of nationally applicable international agreements to improve international tax compliance.

§ 5 Abs. 1 Nr. 5a FVG

Legal basis for BZSt’s responsibility for receiving and forwarding reports in accordance with legal ordinances enacted on the basis of Section 117c AO.

§ 31 Einführungsgesetz zur Abgabenordnung (EGAO)

Interim regulation on the application of Section 138a AO

§ 379 Abgabenordung (AO)

General minor tax fraud

BMF letter dated 11 July 2017

Requirements for the country-by-country report by multinational business groups

BMF letter dated 16 August 2018

Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2016

BMF letter dated 17 December 2018 and annexes

PDF, 37KB, Datei ist nicht barrierefrei

Joint Statement from the Competent Authority of the United States of America and the Competent Authority of the Federal Republic of Germany on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2017

BMF letter dated 02 December 2019 with annexes

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Joint Statement by the Competent Authority of the Federal Republic of Germany and the Competent Authority of the United States of America on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2018

BMF letter dated 08 December 2020 with annexes

PDF, 51KB, Datei ist nicht barrierefrei

Joint Statement by the Competent Authority of the Federal Republic of Germany and the Competent Authority of the United States of America on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2019

BMF letter dated 10 August 2021 with annexes

PDF, 44KB, Datei ist nicht barrierefrei

Joint Statement by the Competent Authority of the Federal Republic of Germany and the Competent Authority of the United States of America on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2020

BMF letter dated 16 March 2023 with annexes

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Joint Statement by the Competent Authority of the Federal Republic of Germany and the Competent Authority of the United States of America on the Implementation of the Spontaneous Exchange of Country-by-Country Reports for Fiscal Years Beginning in 2021

BMF letter dated 20 June 2023 with annexes

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Agreement between the Competent Authority of the Federal Republic of Germany and the Competent Authority of the United States of America on the Exchange of Country-by-Country Reports

EU

EU Mutual Assistance Directive 2016/881/EU of 25 May 2016

EU Mutual Assistance Law of 26 June 2013

OECD

BEPS action 13 on country-by-country reporting

PDF, 2MB, Datei ist barrierefrei⁄barrierearm

Guidance on proper use of information contained in country-by-country reports

OECD/G20 Base Erosion and Profit Shifting Project

Guidance on transfer pricing documentation and country-by-country reporting – Base Erosion and Profit Shifting (BEPS) project action 13

Guidelines for the implementation of country-specific reporting

Guidelines for the interpretation of terms used in country reporting Guidelines for the interpretation of terms used in country reporting

Common Errors

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OECD - Common errors made by MNEs in preparing Country-by-Country reports

User Guide für das OCED CbCR XML Schema Version 2.0 - Juni 2019

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User Guide für das OCED CbCR XML Schema Version 2.0 - Juni 2019

OECD CbCR XML-Schema Version 2.0

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OECD CbCR XML-Schema Version 2.0

User Guide for the OECD CbCR XML Schema Status Message Version 2.0 - June 2019

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User Guide for the OECD CbCR XML Schema Status Message Version 2.0 - June 2019

OECD CbCR XML-Schema Status Message Version 2.0

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OECD CbCR XML-Schema Status Message Version 2.0

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

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Verwandte Themen

CbCR

The CbCR Process

CbCR aims to provide tax authorities with additional information on cross-border corporate structures. BZSt is the central body for the exchange for reports in this procedure in Germany.
Participating countries

Participating Countries

Numerous countries participate in the country-by-country reporting (CbCR) process. You can find a list of all participating countries on the following page.
Electronic Data Transmission

Electronic Data Transmission

Reports from German businesses that submit a country-by-country report must be sent to BZSt in accordance with the officially mandated data records and by electronic means.
Manual

Communication manual

On this page you will find all chapters of the CbCR communication manual as well as the corresponding Downloads.
Information in tax returns

Information in tax returns

In order to fulfill the provisions, taxable persons must provide relevant information on their tax returns. The entries required are described below.
Questions and Answers

Questions and Answers

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.