responsibility finder
Schleswig-Holstein

Report foreign endowment or pension insurance contracts electronically

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

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 thereof.

You must create the report via the BZSt online portal.
For electronic reporting via the BOP, you must register there beforehand.


Process flow

You must create the electronic declaration 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 into the BOP.
  • To register in the BOP, please contact the responsible insurance brokerage department at the Federal Central Tax Office (BZSt) by e-mail at versicherungsvermittlung@bzst.bund.de .
  • The BZSt will then send you a BZSt number by mail and the BZSt secret by e-mail.
  • After receiving the BZSt number and the BZSt secret, you can start registering with the BOP. You will receive a link by e-mail to confirm your data. Then you will receive an activation ID by e-mail and an activation code by mail.
  • Activate your BOP account with the data. You will then receive a BOP certificate. With this certificate you can log in to your BOP account in the future.
  • If you do not yet have an EMAK number, you must apply for one online in the BOP using the form "Application for an EMAK number". You will then be sent the EMAK number by mail or electronically.
  • After 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) of the EStG" in the BOP and submit it electronically.
  • Once the tax administration has received the data, you will receive a notification in your BOP mailbox.
Requirements

Reports 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 involved.

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 appeal is provided.

Applications / forms

Forms available: No

Written form required: No

Informal application possible: No

Personal appearance required: No

Online services available: Yes

What else should I know?

There are no hints and specifics.

Author
Technically approved by

Federal Ministry of Finance (BMF)

Process flow

You must create the electronic declaration 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 into the BOP.
  • To register in the BOP, please contact the responsible insurance brokerage department at the Federal Central Tax Office (BZSt) by e-mail at versicherungsvermittlung@bzst.bund.de .
  • The BZSt will then send you a BZSt number by mail and the BZSt secret by e-mail.
  • After receiving the BZSt number and the BZSt secret, you can start registering with the BOP. You will receive a link by e-mail to confirm your data. Then you will receive an activation ID by e-mail and an activation code by mail.
  • Activate your BOP account with the data. You will then receive a BOP certificate. With this certificate you can log in to your BOP account in the future.
  • If you do not yet have an EMAK number, you must apply for one online in the BOP using the form "Application for an EMAK number". You will then be sent the EMAK number by mail or electronically.
  • After 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) of the EStG" in the BOP and submit it electronically.
  • Once the tax administration has received the data, you will receive a notification in your BOP mailbox.

Requirements

Reports 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 involved.

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 appeal is provided.

Applications / forms

Forms available: No

Written form required: No

Informal application possible: No

Personal appearance required: No

Online services available: Yes

What else should I know?

There are no hints and specifics.

Author

Technically approved by

Federal Ministry of Finance (BMF)

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