Germany: Updated CRS guidance, self-certification
Guidance that provides information related to reporting for missing self-certification forms
Information related to reporting for missing self-certification forms
Germany’s central tax office (BZSt) released guidance (CRS Newsletter 06/2021) that provides information related to reporting for missing self-certification forms.
Effective 1 July 2021, paragraphs 13 and 16 have been supplemented by subparagraph 2a, resulting in new obligations for financial institutions regarding self-certifications.
Read a September 2021 report [PDF 631 KB] prepared by the KPMG member firm in Germany
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