BZSt — Federal Central Tax Office (Germany)

The Bundeszentralamt für Steuern (BZSt) is a federal authority subordinate to the Federal Ministry of Finance, headquartered in Bonn with additional office locations in Berlin, Saarlouis, and Schwedt/Oder. It is Germany’s central point of contact for international tax information exchange and coordinates the implementation of reporting obligations under FATCA, CRS and the DAC directives.

• Headquarters: Bonn (main office), Berlin, Saarlouis, and Schwedt/Oder
• Oversight: Federal Ministry of Finance (BMF)
• Legal basis: Section 5 Fiscal Administration Act (FVG)
• FATCA: Receiving and transmitting authority for FATCA reports
• CRS/DAC2: Central collection point for automatic information exchange
• VAT: Issuance of VAT identification numbers and recapitulative statements

BZSt was established on 1 January 2006 as part of the restructuring of the Federal Finance Office (Bundesamt für Finanzen, BfF), which was split into BZSt, the Federal Office for Central Services and Unresolved Property Issues (BADV), and the Centre for Information Processing and Information Technology (ZIVIT). Its roots lie in the Bundesamt für Finanzen (BfF), established on 3 September 1971 as a federal authority under the Federal Ministry of Finance.

With increasing international interconnection, BZSt assumed a growing role in global tax information exchange. In 2013, Germany concluded a FATCA agreement with the US (Model 1 IGA), processed through BZSt. From 2017, BZSt became the central German interface for CRS reports, which it forwards to the competent authorities of partner states.

BZSt is responsible for the following areas (legal basis: Section 5 FVG):

• International information exchange: FATCA, CRS (DAC2), DAC6, DAC7, DAC8 (Crypto-Asset Reporting Framework), CbCR, Global Minimum Taxation (Pillar 2)
• VAT: VAT identification number issuance and validation, recapitulative statements
• VAT refunds: Procedure for foreign businesses
• Insurance and fire protection tax: Administration and collection
• Wage tax: Electronic income tax deduction features (ELStAM)
• Tax identification numbers: Issuance of tax ID numbers for natural persons
• Economic identification number (W-IdNr): Issuance to economically active entities pursuant to Section 139c AO
• Capital gains tax: Exemption certificates for corporations
• Child benefit: Federal family benefits office for certain employee groups and cross-border cases
• Federal tax auditing: Participation in tax auditing of large corporations with approx. 500 auditors

Reporting obligations to BZSt:

• FATCA reporting: Reporting financial institutions submit FATCA data electronically to BZSt (deadline: 31 July of the following year)
• CRS reporting: Reporting financial institutions submit CRS data electronically to BZSt (deadline: 31 July of the following year)
• DAC6 reporting: Intermediaries or taxpayers report cross-border tax arrangements
• CbCR: Group parent entities submit country-by-country reports
• Format: Reports submitted via BZSt Online Portal (BOP) or ELSTER

3 corrections:
- Legal basis (Section 5 FVG) missing from entry
- Only 2 of 4 office locations listed (Saarlouis and Schwedt missing)
- FATCA agreement incorrectly dated to 2014 in history text
3 updates:
- Economic identification number (W-IdNr) missing from scope
- DAC8 (Crypto-Asset Reporting) and Pillar 2 missing from scope
- last_amended date (2024-01-01) not verifiable
5 clarifications.
3 notes.