Germany: Deactivation of ELAN system and transition to new FATCA reporting systems
The ELMA interface will be deactivated for FATCA reporting on November 25, 2025.
The Federal Central Tax Office of Germany (BZSt) on September 25, 2025, issued FATCA Newsletter 02/2025, announcing the deactivation dates of the existing ELAN system, which covers both the ELMA mass data interface and the BOP individual data interface. Furthermore, the newsletter provided the activation timelines for the new reporting systems, such as the DIP mass data interface and the BZSt online portal for single data submissions.
The ELMA interface will be deactivated for FATCA reporting on November 25, 2025, while the go-live period for the new DIP interface is scheduled for December 2025. With the deactivation of ELMA, the XML upload functionality will also be suspended, as it cannot operate alongside the new interface. This feature is planned for reintroduction at a later stage; however, a definitive go-live date has not yet been confirmed and will be announced in 2026.
Notably, during the transition period between the deactivation of ELMA and the activation of DIP, mass data transmission for FATCA will not be possible.
The newsletter also notes that the individual data interface BOP will remain active for reporting until March 2026. Thereafter, single data reporting will be available through the BZSt online portal.
Read an October 2025 report prepared by the KPMG member firm in Germany