Reporting foreign capital or pension insurance contracts electronically
Description
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 undertaking has a branch in Germany, or
- the insurance company has notified the Federal Central Tax Office of the conclusion of a contract up to this point in time and has informed the insurance intermediary thereof.
You must create the report via the BZStOnline portal.
For electronic reporting via the BOP, you must first register there.
Reports can be submitted:
- German insurance intermediaries
- foreign insurance companies
You do not need to submit any documents.
There are no costs.
Statutory reporting deadline: by the end of February of the following year
There is no right of appeal.
Forms available: No
Written form required: No
Informal application possible: No
Personal appearance required: No
Online services available: Yes
You must create the electronic notification 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 it to log in to 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 versicherungsvermittlung@bzst.bund.de
- The BZSt will then send you a BZSt number by post and the BZSt secret by e-mail.
- After receiving the BZSt number and BZSt secret, you can start registering in 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 will be able to 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 the allocation of an EMAK number". You will then receive the EMAK number by post or electronically.
- After you have set up access to the BOP and received the EMAK number, you can submit the electronic report. Fill out the form "Notification of insurance contracts within the meaning of Section 20 (1) No. 6 of the Income Tax Act (EStG) pursuant to Section 45 d (3) of the Income Tax Act" in the BOP and submit it electronically.
- Upon receipt of the data by the tax administration, you will receive a notification in your BOP mailbox.
There are no clues and specifics.
Federal Ministry of Finance (BMF)
The text was automatically translated based on the German content.
