Germany Publishes New CRS Infobrief

June 6, 2017 Becca Haile

The German Tax Office has published a new Infobrief containing information relevant to this year’s CRS filing season. The Infobrief covers a variety of topics, including the following:

  • Opening of CRS production environment: Filers are now able to transmit CRS data as of June 1, 2017. The portal will be open for transmittals through the due date, July 31^st^. Filers will also be able to access the testing environment until July 7^th^. BZSt does not envision any deadline extensions for CRS this year.
  • Data processing protocols: The processing protocols from the CRS production system will only be made available at the end of the 23^rd^ calendar week.
  • Revision of the CRS Communication Manual: BZSt has made three revisions to the CRS manual – (1) Extended error codes in the ELMA input test; (2) Adjustments to the ELMAFEHLER_0001.xsd file of the CRS XML schema; and (3) Amendment to the “ControllingPerson” element.
  • Change to the audit profiles of the “ControllingPerson” Element: The adapted stricter test rule is now aligned with the professional guidelines of the OECD and the EU such that a “ControllingPerson” is only for allowed for “AccountHolderType” CRS101 (passive NFE with one or more controlling persons). Using “ControllingPerson” with CRS102 or CRS103 will result in a rejection.

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