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Germany: Updated CRS guidance, new XML schema

Germany: Updated CRS guidance, new XML schema

Germany’s central tax office (BZSt) released a newsletter (Infobrief CRS 01/2020) that provides updates regarding the common reporting standard (CRS) regime and a new XML schema (V2.0) for CRS purposes.


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Regarding the new XML schema for CRS updates, the following guidance is provided:

  • The length of XML elements and XML attributes are limited to 200 characters, with certain exceptions allowed.
  • Mandatory fields must contain at least one character. Optional fields can be omitted, but if used, must contain the characters as prescribed. Failure to comply means the entire data submission will be rejected.
  • There is a new ISO code for Kosovo.
  • Transfer of data using the new schema generally will begin 1 December 2020, with the processing and submission of data (as well as the testing environment) to begin in January 2021.
  • Transmission of information using the old schema is possible until November 2020. Correction, deletion and cancellation deliveries for data submitted before 1 December 2020 must use the new schema.
  • The final list of participating countries applicable in 2020 will be published in June 2020.

Read a March 2020 report [PDF 108 KB] prepared by the KPMG member firm in Germany

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