General

For fiscal years that start after 31 December 2016, the tax return of a domestic business must specify whether it is:

• A domestic group parent pursuant to Section 138a (1) Abgabenordnung (AO – Fiscal Code)
• A reporting company (Section 138a (3) AO)
• A domestic group company that is part of a group with
• a foreign group parent.

To the extent that the country-by-country report is submitted abroad, the country and the business that submitted the group’s country-by-country report must also be specified. If this information is missing, the included domestic group company is required to transmit the country-by-country report itself in a timely manner. This also applies accordingly for the domestic permanent establishment of a foreign business that is included as a foreign group parent or as an included foreign group company in consolidated financial statements.

Corporation tax return

Entries on the corporation tax return must be made on lines 27–29 in the WA annex.

A country code for the country that the country-by-country report will be sent to must be entered in line 29. The country code must be entered with a two-character combination in accordance with ISO code 3166 (ALPHA 2). This can be found in the table below.

Statement for separate and joint determination of basis for income tax return

The country that the country-by-country report will be transmitted to must be entered on line 18 of income tax form 1 B of the statement for separate and joint determination of basis for income tax return (statement of determination of basis for tax assessment). The country code must be entered with a two-character combination in accordance with ISO code 3166 (ALPHA 2). This can be found in the table below.

The electronic statement of determination of basis for tax assessment has used a field definition intended for the country code to only be entered numerically, however. The corresponding two-digit country codes can be found in the table added below.

If the country to be entered is not included in this list of countries, "99" must be entered.

Country code