Country-by-Country Reporting: Deadline extension for data transmission via DE-Mail

published on July 3, 2019

Since 1 December 2018, it has also been possible to submit County-by-Country Reporting to the Federal Central Tax Office (BZSt) using the ELMA mass data interface in addition to DE-Mail.

Due to technical complications, on 28 June 2019 the BZSt announced an extension of transitional period for the submission of CbC Reports in XML format via DE-Mail. The transition period has now been extended until 31 August 2019.

• Data generation and data preparation,
• Preparation of the CbC Report,
• Conversion into the given XML format,
• Submission, and
• CbCR risk analysis.