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.

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

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.

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

On this page you will find the statutory basis for the CbCR process.

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

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.