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Report to the Bundesbank - Reporting forms K 3 and K 4

Today we would like to remind you of a mandatory reporting obligation since 2013.

 

You are subject to this reporting requirement if ALL of the following three conditions apply to you:

 -       You have invested as a company or private person outside of Germany

-       In a company with total assets of (converted) more than 3 million euros

-       And you own at least 10% of the shares of the company Or you are subject to mandatory reporting if these two conditions apply to you:

-       Your German company has a balance sheet total of more than 3 million euros and

-       You have foreign shareholders holding at least 10% of the units individually or in an economical related entity

 

The reference point for determining residency is the registered office or the domicile of an individual.

 

If one of the two options can be applied to your situation, then you are obliged to report to the Bundesbank by the last working day in June of the year following the balance sheet preparation, so-called K3 or K4 report.

 

You can make the notifications via the Foreign Trade Reporting Portal Statistics (AMS in German) as well as the "File Transfer". For security reasons, a one-time registration is necessary. 

 

Please refer to the appropriate website:

 

https://www.bundesbank.de/en/service/reporting-systems/external-sector-forms-centre/reporting-forms-k-3-and-k-4-618118

 

Do you need our support? Then we look forward to your feedback.

SKS Steuerberater Sonkin, Seifert and Partner mbB

Office Berlin

Phone: +49 30 308 743 74
Fax: +49 30 308 743 75
E-Mail: info@sks-stb.de
 
SKS Steuerberatung Berlin
Schumannstraße 2
DE-10117 Berlin

Office Dresden

Phone: +49 351 563 94 00
Fax: +49 351 563 940 99
E-Mail:  info@sks-stb.de
 
SKS Steuerberatung Dresden
Glacisstraße 4
DE-01099 Dresden

Office Kiew

Fax: +38 44 2878846

E-Mail: info@sks-stb.de

 

SKS Steuerberatung Kiew

Sholudenko Straße 3

Business-Center “Kubik-2”

UA-04116 Kiew