Germany: Updated FATCA guidance

Updated information about FATCA regime reporting

Updated information about FATCA regime reporting

Germany’s central tax office (BZSt) released a newsletter (FATCA Newsletter 02/2021) with updated information about FATCA regime reporting.

The updated information concerns:

  • Default U.S. tax identification numbers (TINs) for 2020 reporting
  • New entry option “NA”
  • No use of lowercase letters in certain document reference identification
  • ELMA standard headers

Read a May 2021 report [PDF 133 KB] prepared by the KPMG member firm in Germany



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