Transmit exemption amounts Unfortunately this specification of service has not yet been completely translated.
If you are required to withhold tax in Germany, you must submit certain data.
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 report only contains information on how much investment income was actually exempted. It is not possible to deduce from the report how the exemption orders at the various credit institutions are distributed.
The Federal Central Tax Office (BZSt) prepares the incoming data and can make it available to the state tax authorities and the social security institutions.
They must report the exemption amounts electronically in the BZSt online portal (BOP).
- Forms: yes
- Online procedure possible: yes
- Written form required: no
Personal appearance required: no
Formular zur Mitteilung über tatsächlich freigestellte Kapitalerträge
Credit institutions, among others, are obliged to report the exemption amounts:
- All companies that are required to withhold tax on investment income and accept exemption orders.
- You have a control procedure exemption orders (FSAK) approval number.
You are registered in the BZSt online portal (BOP) and have a BOP certificate
Section 45d (1) and (2) EStG in conjunction with Section 93c AO
§ 45d Absatz 1 und 2 Einkommensteuergesetz (EStG)
§ 93c Abgabenordnung (AO)
Weiterführende Informationen zum Kontrollverfahren Freistellungsaufträge (FSAK) auf der Internetseite des Bundeszentralamts für Steuern
Kapitalertragsteuer; Ausstellung von Steuerbescheinigungen für Kapitalerträge nach § 45a Absatz 2 und 3 EStG auf der Internetseite des Bundesministeriums der Finanzen
You must transmit your data electronically in the BZSt online portal (BOP). To do this, you must first register in the BOP.
o 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 relevant department for investment income at the Federal Central Tax Office (BZSt) by e-mail at email@example.com . The BZSt will then send you a copy of the certificate.
- 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.
- After you have received 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 choose a location for the BOP certificate.
- Please log in to the BOP using your certificate and the corresponding password.
- If you wish to be admitted 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 post or electronically.
You then have a choice of three ways to transfer 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
- For the use of 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 complete this application carefully. As the specialist procedure for which you want to send your data, select `Notification and information on actually exempt 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.
Responsible for the content
Federal Ministry of Finance (BMF)
Last update or date of publication