EU Administrative Assistance Directive 2011/16/EU in the version (EU) 2021/514

(so-called DAC7 Directive) (Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation)

Frequently asked questions on the OECD Model Reporting Rules

DPI XML Schema

XSD scheme agreed between the EU and the OECD for the exchange between countries. The parts of the XSD coordinated for exchange with the BZSt are not yet included and will be published at a later date.

DPI XML User Guide

The user manual of the XSD scheme. The data set description required for data exchange with the Federal Central Tax Office will be published at a later date and only be available in German.