BZSt

Capital Gains Tax: MURI Notification Requirement Revoked

The German Federal Central Tax Office (BZSt) has issued a general administrative order (Allgemeinverfügung) revoking the annual MURI notification obligation previously attached to tax exemption certificates under § 50c Abs. 2 Satz 1 Nr. 1 EStG. Capital gains recipients are no longer required to submit annual reports of accrued capital gains to BZSt by May 31 of the following calendar year. This exemption does not apply to capital gains from shares held in collective or special custody arrangements.

CESOP Validation Results Delayed

The German Central Tax Office (BZSt) reports that due to a mandatory security certificate exchange, delays are occurring in the feedback of validation results for the Central Electronic System of Payment Information (CESOP). The delays are expected to be resolved by the end of April 2026. The BZSt also notes that delays may occur at the end of each reporting period (e.g., end of April/beginning of May) solely due to increased reporting volumes to the EU.

CbCR Newsletter March 2026 DIP Interface Feedback

The BZSt has issued a newsletter informing submitters that due to technical issues on the BZSt side, feedback cannot be generated for certain CbCR submissions filed through the DIP interface (including file uploads) in the production environment. The BZSt is working to resolve the issue and requests that submitters refrain from related inquiries. For the customer test environment, no feedback from the specialist procedure is generated; only DIP interface validation occurs, with no response unless a fundamental error occurs.