Reporting foreign endowment or pension insurance contracts electronically Unfortunately this specification of service has not yet been completely translated.
You can report the conclusion of foreign endowment or pension insurance contracts electronically.
A German insurance intermediary or a foreign insurance company must notify the Federal Central Tax Office (BZSt) of the conclusion of a contract between a person resident in Germany and an insurance company with its registered office and management abroad.
This does not apply if
- the insurance company has a branch in Germany, or
- the insurance company has notified the Federal Central Tax Office of the conclusion of a contract by this time and has informed the insurance intermediary of this.
You must prepare the report via the BZSt online portal.
For electronic reporting via the BOP, you must register there beforehand.
- Forms: yes
- Online procedure possible: yes
- Written form required: no
- Personal appearance required: no
Bundeszentralamt für Steuern (BZSt)
Reports can be submitted by
- German insurance intermediaries
foreign insurance companies
§ 45d Absatz 3 Einkommensteuergesetz (EStG)
Weitere Informationen zur elektronischen Meldung ausländischer Kapital- und Versicherungsverträge auf der Internetseite des Bundeszentralamts für Steuern (BZSt)
Benutzerhandbuch für die Elektronische Meldung nach § 45d Absatz 3 EStG auf der Internetseite des Bundeszentralamts für Steuern (BZSt)
Leitfaden zur Beantragung einer EMAK-Nummer auf der Internetseite des Bundeszentralamts für Steuern (BZSt)
You must create the electronic declaration of foreign capital or pension insurance contracts via the BZStOnline-Portal (BOP).
You must first register in the BOP.
- Note: If you already have an ELSTER certificate, you can also use this to log into the BOP.
- To register in the BOP, please contact the responsible insurance brokerage department at the Federal Central Tax Office (BZSt) by e-mail at email@example.com .
- The BZSt will then send you a BZSt number by post and the BZSt secret by e-mail.
- Once you have received the BZSt number and the 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.
- Activate your BOP account with the data. You will then receive a BOP certificate. With this certificate you can log in to your BOP account in the future.
- If you do not yet have an EMAK number, you must apply for one online in the BOP using the form "Application for an EMAK number". You will then be sent the EMAK number by mail or electronically.
- After you have set up access to the BOP and received the EMAK number, you can submit the electronic notification. Complete the form "Notification of insurance contracts within the meaning of section 20(1) no. 6 of the Income Tax Act (EStG) in accordance with section 45d(3) of the EStG" in the BOP and submit it electronically.
Once the tax administration has received the data, you will receive a notification in your BOP mailbox.
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