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Transfer exemption amounts

Service Description

The exemption amounts are investment income that is exempt from tax deduction on the basis of an exemption order (FSA) or a non-assessment certificate (NVB). The notification only contains information on how much investment income was actually exempted. It is not possible to derive from the report how the exemption orders are distributed among the various credit institutions.

The Federal Central Tax Office (BZSt) prepares the incoming data and can make it available to the state tax authorities and social security institutions.

They must report the exemption amounts electronically in the BZSt online portal (BOP).

Process flow

You must submit your data electronically via the BZSt online portal (BOP). To do this, 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 send an e-mail to fsa-anfragen@bzst.bund.de and contact the relevant investment income 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.
  • Once you have received your activation ID and activation code, please follow the link in the e-mail. Log in for the first time by entering the activation ID and the activation code in the corresponding fields.
  • Once the BOP has been successfully activated, you will be asked to select a storage location for the BOP certificate.
  • Please log in to the BOP using your certificate and the corresponding password.
  • For professional authorization for the exemption order control procedure (FSAK), you must apply for this online in the BOP using the form "Application for authorization for the exemption order control procedure (Section 45d (1) and (2) EStG)".
  • The BZSt will then send you an authorization number for the FSAK procedure by post or electronically
  • You then have three options for transmitting data to the FSAK procedure:
    • Delivery via BOP form
    • Delivery via BOP form using the CSV import function
    • Delivery via the ELMA5 mass data interface
  • To use the ELMA5 bulk data interface, you will find the "Application for activation for participation in the ELMA5 procedure to the BZSt" under the menu item "Forms & services", "Transmission of bulk data (ELMA5)".
  • Please complete this application carefully. Select "Notification and information on actually exempted investment income" as the specialist procedure for which you wish to send your data and enter the BZSt secret in the "Procedure-specific secret" field. Send the application electronically.
  • You will be informed by e-mail as soon as answers to the notifications provided are available.

Requirements

Among others, the following are obliged to report the exemption amounts

  • all companies that are obliged to deduct capital gains tax and accept exemption orders or non-assessment certificates

Further requirements:

  • You have an authorization number for the control procedure for exemption orders (FSAK)
  • You are registered in the BZSt online portal (BOP) and have a BOP certificate

Which documents are required?

You do not need to submit any further documents.

What are the fees?

free of charge

What deadlines do I have to pay attention to?

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

Processing duration

Processing Time: 0 - 4 Weeks
- for registration in the BZSt online portal (BOP): up to 4 weeks - for processing the data transfer: The data is received by the BZSt and immediately made available to the state tax authorities or the social benefit providers.

Legal basis

Applications / forms

No legal remedy is provided for.

Appeal

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.

Further Information

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

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Start your request directly online:

Competent Authority

Bundeszentralamt für Steuern (BZSt), Referat St II 4 / Arbeitsbereich Kreditwirtschaft Inland

Address
DGZ-Ring 12
13086 Berlin, Stadt
Telephone
+49 228406 2151
Fax
+49 228406 4722
Opening times

Monday to Friday: 8:00 am to 4:00 pm

Further Authorities

Bundeszentralamt für Steuern (BZSt)
Address
An der Küppe 1
53225 Bonn, Stadt
Remark: Head office Bonn-Beuel
Link to the directions:
https://www.bzst.de/DE/DasBZSt/Dienstsitze/_docs/anfahrt_ds_bonn.html
Telephone
+49 228 406-0
Fax
+49 228 406-2661
E-Mail
Contact us
WWW
Website of the Federal Central Tax Office (BZSt)