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Germany Tax Agency Posts Guidance on Updated CRS Procedures

May 13, 2020, 5:00 AM

The German Federal Central Tax Office May 11 posted online updated guidance for the common reporting standard (CRS) communication manual and the test manual, applicable until Dec. 31. The updated guidance includes procedures for: 1) data transmission through the online portal; 2) data file transmissions through the mass data interface (ELMA); and 3) the XML schema file requirements. [Germany, Federal Central Tax Office, 05/11/20]

Reference:
View Announcement. View Communication Manual Part 2-CRS. View Communication Manual Part 3a-CRS. View Communication Manual Part 3b-CRS. View Communication Manual Part 4-CRS. View CRS Test Manual.