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Germany: Updated CRS guidance; implementation of DAC8 and CARF

CRS Newsletter 05/2025; DAC8 and CARF expected to become effective by the end of the 2025 calendar year

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January 5, 2026

The KPMG member firm in Germany has prepared reports about the following tax developments under the common reporting standard (CRS) regime, and details on the upcoming implementation of DAC8 and the cryptoasset reporting framework (CARF). 

  • The Federal Central Tax Office of Germany (BZSt) on December 2, 2025, released CRS Newsletter 05/2025 that contains the following updates:
    • Activation of the new DIP mass data interface
    • Submissions via the BZSt online portal
    • Further extension of non-objection decree for pooled trust accounts
    • Introduction of CRS XML schema version 3.0

Read a December 2025 report

  • The BZSt on December 3, 2025, updated its webpage with details on the upcoming implementation of the European Union’s Eighth Directive on Administrative Cooperation (DAC8) and the OECD’s cryptoasset reporting framework (CARF) into Germany’s domestic law through the Cryptoasset Tax Transparency Act (KStTG). This law is expected to become effective by the end of the 2025 calendar year.

Read a December 2025 report

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