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Germany: Updated FATCA guidance

Guidance on transition to BZSt online portal and digital inbox interface; changes to acknowledgement process

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July 8, 2025

The Federal Central Tax Office of Germany (BZSt) on June 27, 2025, issued FATCA Newsletter 01/2025, which contains the following updates:

  • Transition to BZSt online portal and digital inbox (DIP) interface: The FATCA data transmission process is transitioning to the new BZSt online portal and the DIP mass data interface, replacing the existing ELMA interface (Schema Version 1.0). A new section—FATCA - Electronic Data Transmission (BZSt online.portal / DIP)—has been added to the BZSt’s website to provide further updates regarding the new interfaces. Financial institutions are encouraged to review all available documentation to prepare for the transition. The use of the existing ELMA interface and the old BOP portal is expected to be possible without restriction until the end of November 2025, particularly for (the regular and) timely FATCA submissions for the 2024 reporting period. Notably, there are no plans to implement ELMA Schema Version 2.0. Sample XML files for the new DIP mass data interface are available under the “Manuals” section of the FATCA portal.
  • Changes to acknowledgement process: Under the new delivery route, acknowledgements will no longer be issued in their previous format. Instead, the processing status of each submission will be accessible through the new portal. However, the processing protocol and the U.S. acknowledgement of receipts to the financial institutions remain unaffected and will continue to be provided as reviewable documents.

Read a July 2025 report prepared by the KPMG member firm in Germany

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