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Communicate cross-border tax arrangements
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
As of 1 July 2020, as an intermediary or user of a cross-border tax arrangement, you are obliged to report cross-border tax arrangements within the European Union (EU) that you have marketed, designed, organised, made available for use, or operated or managed yourself, as soon as they indicate a potential risk of tax avoidance on the basis of legally defined indicators.
The intermediary is subject to the primary notification obligation.
An intermediary is a person who markets a cross-border tax structuring arrangement
- designs for third parties
- makes it available for use or
- manages the implementation by third parties.
Intermediaries can be, for example:
- tax advisors or
Users are only affected by the notification obligation if you use an intermediary that is not subject to the notification obligation in the EU or if you have designed a cross-border tax structuring yourself as an "in-house designer".
If the notification obligation is imposed on an intermediary that is subject to a statutory duty of confidentiality, the user is partly obliged to notify the cross-border tax structuring itself if it does not release the intermediary from the statutory duty of confidentiality (in relation to its personal/user-related data).
The notification of cross-border tax arrangements can only be submitted to the BZSt electronically and in accordance with the officially prescribed data set via the officially designated interface.
The notified cross-border tax arrangements are exchanged between the Member States of the European Union concerned.
You must transmit the notification of cross-border tax planning electronically to the Federal Central Tax Office (BZSt) via the officially designated interface in accordance with the officially prescribed data record.
The following 3 reporting channels are available for the transmission of data:
- Individual data transmission via the BZSt online portal (BOP)
- XML web upload in the BOP
- Electronic mass data interface (ELMA)
- For data transmission via the BOP you need an active BZSt number or a valid Elster certificate.
- In order to transmit data via ELMA or via the XML web upload in the BOP, you must first register with the relevant department "Automatic exchange of tax information (DAC 6)" at the BZSt and be cleared to use the ELMA interface.
- Registration is only required for the sender of the data, i.e. for the reporting office that transmits the data to the BZSt (third-party service provider or the person obliged to report itself). It must be carried out once before the first data transmission.
- If you do not have a valid BZSt number, you must first apply for one from the competent department "Automatic exchange of tax structures (DAC 6)" at the BZSt. This is done as part of the registration for the procedure. To do this, please use the form "Registration of the data sender for the electronic transmission of data" on the BZSt website.
- When using the BOP for the first time, a portal registration must be carried out. This step is not required if a reporting party already has an active BZSt number and a valid login (BOP certificate).
- For each message, you will receive technical feedback on the status and result of the processing.
- In addition, if the notification is successfully accepted, you will be provided with the registration number and disclosure number of the notified cross-border tax arrangement with the processing log. The registration number must be forwarded by the first notifier to the other known notifying parties in order to enable the allocation of any further supplies that may be required.
- If data was rejected by the BZSt, the errors must be corrected and the data retransmitted to the BZSt.
Details on registration in the BOP as well as further information on electronic data transmission can be found on the BZSt website in manuals and videos.
Cross-border tax arrangements must notify:
- the cross-border tax arrangement within the European Union (EU).
- design for third parties
- make it available for use or
Manage the implementation by third parties
- with domicile, habitual residence, registered office or management in Germany or (if not domiciled in a member state of the EU but within the scope of the law)
- with a permanent establishment through which the services in connection with the cross-border tax structuring are provided or
- with an entry in the commercial register or in a public professional register or
- With a registration in a professional association for legal, tax or advisory services.
These may be
- natural or legal persons
- communities or
users of tax arrangements
- with residence, habitual abode, management or registered office in Germany or
without domicile in Germany or another member state of the EU
- with a permanent establishment in Germany in which a tax advantage arises as a result of the cross-border tax arrangement
- if they generate income or carry out an economic activity in Germany, insofar as this is relevant for a tax to which the EU Administrative Assistance Act applies
- users, regardless of their residence, if they have not released the intermediary obliged to notify them in Germany from the statutory duty of confidentiality, with regard to their personal/user-related data.
- Fulfilment of the requirements of Section 138d (2) of the German Fiscal Code (Abgabenordnung, AO), in particular at least one of the indicators defined in Section 138e of the German Fiscal Code (Abgabenordnung, AO).
To submit your notice electronically you will need:
- an active BZSt number with a valid BOP certificate or
- a valid Elster certificate for individual data transmission via the online form in the BZSt online portal (BOP) or
- an active BZSt number with a valid BOP certificate for the XML web upload in the BOP or
- mass data transmission via the electronic mass data interface (ELMA)
in addition, for the use of the XML web upload in the BOP or the mass data transmission via the electronic mass data interface (ELMA):
- a registration with the responsible department "automatic exchange of tax information (DAC6)" and
- the activation for the ELMA mass data interface.
Which documents are required?
What are the fees?
What deadlines do I have to pay attention to?
The transmission of the notification of a notifiable cross-border tax arrangement should take place: normally within 30 days after the first of the following events occurs:
- the cross-border tax planning is made available for implementation
- the user of the cross-border tax arrangement is ready to implement it, or
- at least one user of the cross-border tax arrangement has taken the first step of implementing that tax arrangement.
- for the processing of the registration for the DAC 6 procedure: usually up to 3 days
- for the duration of the registration in the BOP: up to 6 weeks
For each DAC6 notification, you will receive a technical response usually up to 2 days, up to 1 to 2 weeks for technical maintenance.
Applications / forms
- Forms: yes
- Online procedure possible: yes
- Written form necessary: no
Personal appearance: no
Technically approved by
Federal Ministry of Finance (BMF)