Electronically report foreign capital or annuity insurance contracts

You can electronically report the conclusion of foreign capital or annuity insurance contracts.

A German insurance broker or a foreign insurance company must report the conclusion of a contract between a person resident in Germany and an insurance company with its registered office and management abroad to the Federal Central Tax Office (BZSt).
This does not apply if

• the insurance company has a domestic branch or
• the insurance company has reported the conclusion of a contract to the Federal Central Tax Office by this point in time and has notified the insurance intermediary thereof.

You must create the notification via the BZSt online portal.
For the electronic submission via the BOP, you must first register there.
 

You must create the electronic report of foreign capital or annuity insurance contracts via the BZSt online portal (BOP).

• You must first register in the BOP.
  • Note: If you already have an ELSTER certificate, you can also use it to log in to the BOP.
•  For registration in the BOP, please contact the responsible Insurance Mediation department at the Federal Central Tax Office (BZSt) by e-mail at versicherungsvermittlung@bzst.bund.de
• The BZSt will then send you a BZSt number by post and the BZSt secret by email.
• Upon receipt of the BZSt number and BZSt secret, you can begin registration in the BOP. You will receive an email with a link to confirm your data. Subsequently, you will receive an activation ID by email and an activation code by mail.
• Activate your BOP account with the data. You will then receive a BOP certificate. With this certificate, you will be able to log into your BOP account in the future.
• If you do not yet have an EMAK number, you must apply for it online in the BOP using the "Application for allocation of an EMAK number" form. You will then receive the EMAK number by post or electronically.
• After setting up access to the BOP and receiving the EMAK number, you can submit the electronic notification. Fill out the form "Notification of insurance contracts pursuant to Section 20 (1) No. 6 of the Income Tax Act (EStG) pursuant to Section 45d (3) EStG" completely in the BOP and submit it electronically.
• Once the data has been received by the tax administration, you will receive a notification in your BOP mailbox. 
   

statutory reporting deadline: by the end of February of the following year

There are no costs.

No legal remedy is provided.