Bundeszentralamt für Steuern

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CbCR

Country by country report

Country-by-country reporting (CbCR) aims to provide tax authorities with additional information on cross-border corporate structures. Generating country-based reports for multinational enterprises and automatic exchange of their information is meant to better allow tax authorities to review them.

Topics

CbCR

The CbCR Process

CbCR aims to provide tax authorities with additional information on cross-border corporate structures. BZSt is the central body for the exchange for reports in this procedure in Germany.
Participating countries

Participating Countries

Numerous countries participate in the country-by-country reporting (CbCR) process. You can find a list of all participating countries on the following page.
Electronic Data Transmission

Electronic Data Transmission

Reports from German businesses that submit a country-by-country report must be sent to BZSt in accordance with the officially mandated data records and by electronic means.
Manual

Communication manual

On this page you will find all chapters of the CbCR communication manual as well as the corresponding Downloads.
Regulations

Regulations

On this page you will find the statutory basis for the CbCR process.
Information in tax returns

Information in tax returns

In order to fulfill the provisions, taxable persons must provide relevant information on their tax returns. The entries required are described below.
Questions and Answers

Questions and Answers

Handling CbCR frequently raises many questions. So that these questions can be answered quickly and transparently, we have compiled the most common concerns for you.

Contact

Federal Central Tax Office

Division St I A 2
An der Küppe 1
53225 Bonn

Phone: + 49 228/406-2340

Mon - Thurs:
09.00 to 12.00 o'clock
12.30 to 15.00 o'clock
Fri:
09.00 to 12.00 o'clock

Jurisdiction:

Country by Country Reporting

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