CRS - Submit notification of a missing self-declaration

Service Description

The Common Reporting Standard (CRS) is a procedure for the international exchange of tax information with the aim of preventing tax evasion. More than 100 countries participate in the procedure, including the Federal Republic of Germany. The Federal Central Tax Office (BZSt) oversees the procedure in Germany.

The CRS obliges financial institutions in Germany, such as banks or insurance companies, to transmit information about their customers' reportable financial accounts to the Federal Central Tax Office (BZSt). If accounts have a reportable link to a foreign country, the BZSt exchanges this data with the CRS partner countries and in return receives information from the partner countries on accounts abroad whose holders are resident in Germany.

The CRS also regulates due diligence obligations that financial institutions must comply with in order to identify reportable accounts. This includes obtaining self-disclosure from new customers (natural persons and legal entities) when opening an account. The self-certification contains information on the tax residency of the account holder.

The self-certification must be obtained from the responsible financial institution and sent to the BZSt no later than 90 days after the account is opened. If it is not available by then, the BZSt must be notified of the absence of the self-certification. The report can be submitted online or by post.

Source: Zuständigkeitsfinder Thüringen (Linie6Plus)

Start your request directly online:

Competent Authority

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
Opening times

Monday: 09:00 - 16:00
Tuesday: 09:00 - 16:00
Wednesday: 09:00 - 16:00
Thursday: 09:00 - 16:00
Friday: 09:00 - 16:00

Further Authorities

Bundeszentralamt für Steuern (BZSt), Referat St I A 2 / Common Reporting Standard
Address
An der Küppe 1
53225 Bonn, Stadt
Telephone
+49 228 406-0
Fax
+49 228 4063616
DE-Mail
crs@bzst.de-mail.de