Capital gains tax; reporting of exemption amounts

If you are required to withhold capital gains tax in Germany, you must submit certain data.

Description

Prerequisites

Among others, the following are obligated to report the exemption amounts:

  • All companies that are required to withhold capital gains tax and accept exemption orders or non-assessment certificates.

Other requirements:

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

Procedure

You must submit your data electronically in 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 contact the responsible department for investment income at the Federal Central Tax Office (BZSt) by e-mail at fsa-anfragen@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 BZSt secret, you can start registering with the BOP. You will receive a link by e-mail to confirm your data. You will then receive an activation ID by e-mail and an activation code by mail.
  • After you receive your activation ID and activation code, please follow the link in the email. Perform the initial login by entering the Activation ID and Activation Code in the appropriate fields.
  • After successful activation of the BOP, you will be prompted to select a location for the BOP certificate.
  • Now please log in to the BOP using your certificate and the corresponding password.
  • For a professional admission to the exemption order control procedure (FSAK), you must apply for this online in the BOP using the form "Application for admission to the exemption order control procedure (Section 45d (1) and (2) EStG)".
  • The BZSt will then send you an admission number for the FSAK procedure by mail 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 mass data interface, you will find the "Application for Activation to Participate in the ELMA5 Procedure to the BZSt" under the menu item "Forms & Services", "Mass Data Dispatch (ELMA5)".
  • Please fill out this application carefully. As the specialized procedure for which you want to send your data, select "Notification and information on actually exempted investment income" ́ and enter the BZSt secret in the field "Procedure-specific secret ". Submit the application electronically.
  • As soon as responses to the notified messages are available, you will be informed by e-mail.

Special notes

There are no clues or specifics.

Deadlines

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

Processing time

  • 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 security institutions. (0 bis 4 Wochen)

Required documents

  • Required Documents

    You do not need to submit any other documents.

Online procedures

  • BZSt-Online-Portal

    Among other things, you can complete applications and registrations online via the portal of the Federal Tax Office.

Fees

  • free

Remedy

No appeal is provided.

Status:06.08.2023

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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