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Germany: Guidance on transition from ELAN to POSt for FATCA reporting

ELAN system includes both the ELMA mass data interface and the BOP individual data interface

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december 1, 2025

The Federal Central Tax Office of Germany (BZSt) on November 13, 2025, issued guidance detailing the transition from the ELAN system to the new POSt system for FATCA reporting.

The ELMA interface, which was scheduled to be deactivated on November 25, 2025 (read TaxNewsFlash), will only affect FATCA submission channels, though feedback will continue via existing channels until June 2026. The online portal (BOP) interface will retire in March 2026, with feedback accessible until June 2026.

During the transition, mass data transmissions will be unavailable until the online portal and digital inbox (DIP) activation in early December 2025. BZSt has advised reporting financial institutions to avoid corrections or deletions due to error risks, but if necessary, they can use BOP forms. A test environment for DIP will be announced later.

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

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