Germany: Updated CRS guidance
CRS Newsletter 02/2026
The Federal Central Tax Office of Germany (BZSt) on March 16, 2026, issued CRS Newsletter 02/2026, providing the following updates:
- Publication of the final data set description and website update
- Activation of bulk data upload in BOP for common reporting standard (CRS) reporting
- Specific guidelines for CRS reporting for the 2025 reporting period
- Notification obligation for missing or implausible self‑certification applies only to new accounts
Read an April 2026 report prepared by the KPMG member firm in Germany