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Germany: Updated CRS guidance

CRS Newsletter 02/2026

April 8, 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

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