responsibility finder
Schleswig-Holstein

Report foreign endowment or pension insurance contracts electronically

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

You can report the conclusion of foreign endowment or pension insurance contracts electronically.

A German insurance intermediary or a foreign insurance company must notify the Federal Central Tax Office (BZSt) of the conclusion of a contract between a person resident in Germany and an insurance company with its registered office and management abroad.
This does not apply if

  • the insurance company has a branch in Germany or
  • the insurance company has notified the Federal Central Tax Office of the conclusion of a contract by this time and has informed the insurance intermediary of this.

You must submit the notification via the BZSt online portal.
For electronic reporting via the BOP, you must first register there.


Process flow

You must submit the electronic notification of foreign capital or pension insurance contracts via the BZStOnline portal (BOP).

  • You must first register in the BOP.
    • Note: If you already have an ELSTER certificate, you can also use this to log in to the BOP.
  • To register in the BOP, please contact us by e-mail at versicherungsvermittlung@bzst.bund.de to the responsible insurance brokerage department at the Federal Central Tax Office (BZSt)
  • The BZSt will then send you a BZSt number by post and the BZSt secret by e-mail.
  • Once you have received your BZSt number and BZSt secret, you can start registering with the BOP. You will receive an e-mail with a link to confirm your data. You will then receive an activation ID by e-mail and an activation code by post.
  • Activate your BOP account with the data. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in future.
  • If you do not yet have an EMAK number, you must apply for one online in the BOP using the "Application for allocation of an EMAK number" form. You will then receive your EMAK number by post or electronically.
  • Once you have set up access to the BOP and received the EMAK number, you can submit the electronic notification. Complete the form "Notification of insurance contracts within the meaning of Section 20 (1) No. 6 of the Income Tax Act (EStG) in accordance with Section 45 d (3) EStG" in the BOP and submit it electronically.
  • Once the data has been received by the tax authorities, you will receive a notification in your BOP mailbox.
Requirements

Notifications can be submitted by

  • German insurance intermediaries
  • foreign insurance companies
Which documents are required?

You do not need to submit any documents.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

Statutory reporting deadline: by the end of February of the following year

Legal basis
Appeal

No legal remedy is provided for.

Applications / forms

Forms available: No

Written form required: No

Informal application possible: No

Personal appearance necessary: No

Online services available: Yes

What else should I know?

There are no indications or special features.

Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

23.08.2022

Teaser

You can report the conclusion of foreign endowment or pension insurance contracts electronically.

Process flow

You must submit the electronic notification of foreign capital or pension insurance contracts via the BZStOnline portal (BOP).

  • You must first register in the BOP.
    • Note: If you already have an ELSTER certificate, you can also use this to log in to the BOP.
  • To register in the BOP, please contact us by e-mail at versicherungsvermittlung@bzst.bund.de to the responsible insurance brokerage department at the Federal Central Tax Office (BZSt)
  • The BZSt will then send you a BZSt number by post and the BZSt secret by e-mail.
  • Once you have received your BZSt number and BZSt secret, you can start registering with the BOP. You will receive an e-mail with a link to confirm your data. You will then receive an activation ID by e-mail and an activation code by post.
  • Activate your BOP account with the data. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in future.
  • If you do not yet have an EMAK number, you must apply for one online in the BOP using the "Application for allocation of an EMAK number" form. You will then receive your EMAK number by post or electronically.
  • Once you have set up access to the BOP and received the EMAK number, you can submit the electronic notification. Complete the form "Notification of insurance contracts within the meaning of Section 20 (1) No. 6 of the Income Tax Act (EStG) in accordance with Section 45 d (3) EStG" in the BOP and submit it electronically.
  • Once the data has been received by the tax authorities, you will receive a notification in your BOP mailbox.

Requirements

Notifications can be submitted by

  • German insurance intermediaries
  • foreign insurance companies

Which documents are required?

You do not need to submit any documents.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

Statutory reporting deadline: by the end of February of the following year

Legal basis

Appeal

No legal remedy is provided for.

Applications / forms

Forms available: No

Written form required: No

Informal application possible: No

Personal appearance necessary: No

Online services available: Yes

What else should I know?

There are no indications or special features.

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

23.08.2022

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