Germany: Guidance on shareholder data reporting requirement for listed companies beginning 2025

A communication manual with guidance on shareholder data reporting requirement for listed companies

Guidance on shareholder data reporting requirement for listed companies beginning 2025

The Federal Central Tax Office (BZSt) published a communication manual with detailed information on implementation of the requirement introduced by the German Withholding Tax Relief Modernization Act for listed companies based in Germany to report information on the identity of their shareholders to the BZSt beginning in 2025.

The information that must be reported includes details such as name, address, date of birth, tax number, email address, number of shares held, and the start date of the shareholding. The report must be made immediately at the time of the profit distribution resolution which usually occurs at the annual general meeting, and the shareholders must be informed of the report.

A corresponding test environment has been announced for June 2024. 

Read a March 2024 report prepared by the KPMG member firm in Germany


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