Germany: Updated process for reporting of missing self-certifications
CRS Newsletter 04/2023
CRS Newsletter 04/2023
The Federal Central Tax Office of Germany (BZSt) on 8 November 2023 issued guidance—CRS Newsletter 04/2023—that contains the following updates:
- The BZSt announced the launch of a new portal as a part of its efforts to modernize its administrative services in line with the Online Access Act (OZG). Both the old (Mein BOP) and new portals (BZSt online portal) will continue to operate during this transition as services are gradually moved over to the new one.
- A new version of “Communication Manual Part 5” for reporting missing self-certification has been released.
- The “frequently asked questions” (FAQs) section on reporting missing self-certifications under Sections 13 and 16 Paragraph 2a FKAustG has been updated.
Read a November 2023 report [PDF 224 KB] prepared by the KPMG member firm in Germany
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.