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Common Reporting Standard; notification of missing self-disclosure.

You do not have a self-disclosure of your new customer for the Common Reporting Standard? After the deadline has passed, you as the financial institution subject to the reporting obligation are obliged to report the absence of the self-disclosure.

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  • BZSt-Online-Portal
    Among other things, you can complete applications and registrations online via the portal of the Federal Tax Office.

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Bundeszentralamt für Steuern

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An der Küppe 1
53225 Bonn

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Procedure details

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 connection to foreign countries, the BZSt exchanges this data with 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 requirements that financial institutions must meet to identify reportable accounts. These include obtaining self-disclosures from new customers (natural persons and legal entities) when opening an account. The self-disclosure contains information on the tax residency of the holder.

The self-disclosure must be obtained from the responsible financial institution no later than 90 days after the account is opened and transmitted to the BZSt. If it is not available by then, the lack of the self-disclosure must be reported to the BZSt. The report can be submitted online or by mail.

As a reporting German financial institution, you are required to obtain self-disclosure from your customers. Reporting German financial institutions include:

  • financial institutions located in Germany (but not their branches abroad)
  • Branches located in Germany of a financial institution located abroad

  • Required Documents
    • Vordruck „Meldung bei fehlender Selbstauskunft“

Online via the BZStOnline Portal (BOP):

  • You will need a BOP or Elster certificate to submit via BOP. If you do not have a certificate, proceed as follows:
    • Call up the "Registration of the data sender for the electronic transmission of data" online via the website of the Federal Central Tax Office (BZSt) and register for the CRS procedure. The CRS Communication Manual Part 1 explains the registration process to you
    • Complete the application online and submit it to the BZSt.
  • Call up the BOP and log in with your user data.
  • Via the menu items "Forms" - "All forms" - "Other forms" you will reach the menu item "Document submission".
  • Select the subitem "Submission of documents for an application".
  • On the following form pages, provide information about your financial institution and the account for which the self-disclosure is missing.
    • The CRS Part 5 Communications Manual will guide you through filling out the form correctly. You will find a link to the manual in the "Further information" field.
  • In the Attachments section, upload the form you filled out, "Notification of missing self-disclosure", as a PDF. Multiple forms can be attached as attachments.
  • Submit the online form. You will receive an automatic submission confirmation.

By mail:

  • Go to the BZSt website and open the form "Notification of missing self-disclosure" (Word document).
  • Fill out the form completely.
  • Send it by mail to the BZSt, Unit St I A 2 / Common Reporting Standard.
  • Every six months, you will receive a cumulative confirmation of receipt of all applications received up to that point.

There are no costs involved.

If no valid self-disclosure can be obtained within 90 days of the account being opened or if the self-disclosure cannot be checked for plausibility, the notification must be submitted without delay. No objection will be raised if the notification is submitted within one month of the expiry of the 90-day period.

This is a pure notification obligation. Therefore, there is no processing time.

There are no clues or specifics.

This is purely a notification obligation. As a direct consequence, no administrative act is issued, so that no legal remedy is required. If necessary, an audit of the reporting financial institutions can be initiated by submitting the report. It is possible to lodge an appeal against the audit order.

Status: 27.08.2023
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source: Federal Portal
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