Bundeszentralamt für Steuern

Go to:

Use of cookies

Cookies help us to provide our services. By using our website you agree that we can use cookies. Read more about our Privacy Policy and visit the following link: Privacy Policy

Agree

CbCR

Communication manual

On this page you will find all chapters of the CbCR communication manual as well as the corresponding Downloads.

Communication manual

The BZSt communication manual for the CbCR procedure is available below:

Allgemeines Kommunikationshandbuch zum "ELMA-Verfahren“ in der Standardversion 1.0 nach dem 23.07.2024

PDF, 3MB, File does not meet accessibility standards

Allgemeine Informationen zu den ELMA-Verfahren CbCR, CRS, DAC6, eKIST, FAMKA, FATCA, FSAK, IDServ, KISTA.

CbCR Communication Manual

PDF, 913KB, File does not meet accessibility standards

Content-based guidelines for error reports 1.5

Downloads to the Communications manual

ELMA schema CbCR

zip, 30KB, File does not meet accessibility standards

ELMA schema CbCR for data exchange as xsd file (valid from 1 December 2019)

ELMACC_example

xml, 5KB, File does not meet accessibility standards

ELMACC Example xml file (valid from December 1, 2019)

ELMA Schema CbCR

zip, 30KB, File does not meet accessibility standards

CbCR ELMA schema for exchanging data as an xsd file (valid from January 15, 2021)

ELMACC example

xml, 7KB, File does not meet accessibility standards

ELMACC example xml file (valid from January 15, 2021)

Contact

Federal Central Tax Office

Division St I A 2
An der Küppe 1
53225 Bonn

Phone: + 49 228/406-2340

Mon - Thurs:
09.00 to 12.00 o'clock
12.30 to 15.00 o'clock
Fri:
09.00 to 12.00 o'clock

Jurisdiction:

Country by Country Reporting

Send a message

Related topics

CbCR

The CbCR Process

CbCR aims to provide tax authorities with additional information on cross-border corporate structures. BZSt is the central body for the exchange for reports in this procedure in Germany.
Participating countries

Participating Countries

Numerous countries participate in the country-by-country reporting (CbCR) process. You can find a list of all participating countries on the following page.
Electronic Data Transmission

Electronic Data Transmission

Reports from German businesses that submit a country-by-country report must be sent to BZSt in accordance with the officially mandated data records and by electronic means.
Regulations

Regulations

On this page you will find the statutory basis for the CbCR process.
Information in tax returns

Information in tax returns

In order to fulfill the provisions, taxable persons must provide relevant information on their tax returns. The entries required are described below.
Questions and Answers

Questions and Answers

Handling CbCR frequently raises many questions. So that these questions can be answered quickly and transparently, we have compiled the most common concerns for you.