Login and Registration in the BZSt online.portal

The Login to the new BZSt online.portal is possible with a valid ELSTER-Certificate or BZSt-Certificate. If you already have access to the old BZSt-Online-Portal via a BZSt or ELSTER-Certificate, you can also use these to log in to the new BZSt online.portal.

If no valid ELSTER-Certificate or BZSt-Certificate is available, you can apply for a BZSt-Certificate for electronic data transmission using the following registration form.

In addition to the registration form, please send an extract from the commercial register or a comparable document from the data transmitter to the e-mail inbox service-pillar2@bzst.bund.de. Please let us know in this e-mail when the registration form was sent.

After your registration application has been checked, you will receive a BZSt-Number by letter and a BZSt-Secret by e-mail. With the BZSt-Number and the BZSt-Secret, you can download a BZSt-Certificate here in the previous BZSt-Online-Portal for login in the new BZSt online.portal. Please take into account that the registration process can take six to eight weeks.

Information on registration with the BZSt can be found here.

General information on the BZSt online.portal can be found here.

The BZSt chatbot Viola is available to answer any further questions you may have about the registration process.

Note on registration

Only the data transmitter, i.e. the entity that transmits the data to the BZSt (e.g. representative or third-party service provider), is required to submit this registration form to the BZSt. Therefore, this form must only contain information on the data transmitter.

Registration Form for Electronic Data Transmission to the BZSt

Submitting the group head notification

To submit the group head notification, the form “Group head notification under Section 3 of the Minimum Tax Act - Pillar 2” provided in the BZSt online.portal must be used.

Corrections to already submitted group head notifications must be communicated within this form using the sub-items provided for this purpose.

Further information on submitting the group head notification can be found in the communication manual.

Note

The group head notification must be submitted by the group head or its representative on behalf of the group head no later than two months after the end of the tax period for which the tax liability under the Minimum Tax Act exists. Pursuant to Section 94 Sentence 2 of the Minimum Tax Act, the tax period is the calendar year. Therefore, if the Fiscal Year differs from the calendar year, the group head notification must be submitted by February 28th of the year following the end of the Fiscal Year. The Fiscal Year of the Ultimate Parent Entity is decisive, see Section 7 (11) of the Minimum Tax Act.

Example

The UPE’s Fiscal Year begins on 01.02.2024 and ends on 31.01.2025. Pursuant to Section 94 Sentence 2 in conjunction with Section 3 (4) sentence 1 of the Minimum Tax Act, the deadline for submitting the group head notification ends on 28.02.2026.

Submitting the GloBE Information Return

The data exchange takes place in XML format and is carried out in an automated process via the DIP interface (Digital Inbox Interface) for bulk data. There is currently no option for manual file upload via the BZSt online.portal.

Note on the contact form

For general questions on the subject of global minimum taxation - Pillar 2, you can use the following BZSt contact form.

The use of the BZSt contact form is unencrypted and does not constitute secure communication with the BZSt. In principle, the same applies to contacting us by simple e-mail (unencrypted). Please be careful which inquiries or data you send to the BZSt via these contact options.

Please note that the BZSt may only send you information about your inquiry containing sensitive data (e.g. tax data) by encrypted e-mail or by post. If you would like an answer by unencrypted e-mail, please send us the completed and signed consent to unencrypted communication by e-mail to the mailbox service-pillar2@bzst.bund.de.

Alternatively, you can contact us via the BZSt online.portal, by encrypted e-mail (see information sheet), by telephone or by post.