GermanyBundeszentralamt für Steuern
BZSt posts final DAC8/CARF dataset and five XML filing samples
Binding XSD schema plus sample XML for first, follow-up, nil and other-nexus filings helps providers and vendors build 2026-period DAC8/CARF reports due 31 July 2027.
By Taxxa AI OyPublished 5 October 2026
Crypto-asset service providers reporting to the Bundeszentralamt für Steuern (BZSt) can now build and test their DAC8/CARF filings against five published sample XML files covering first reports, corrections, nil returns and cross-border nexus casesBzst. The samples sit alongside the XSD dataset for exchange over the mass-data interface, whose download entry has lost its 'Entwurf' (draft) label
Bzst; the officially prescribed dataset description itself has been binding since its announcement in the Bundessteuerblatt on 14 January 2026
Bzst.
The first-report sample (Erstmeldung CARF701, new data, OECD1) shows a reporting provider (RCASP) with two different crypto-asset users: one natural person (Individual) and one non-natural person (Organisation) that additionally has a controlling person (ControllingPerson). It is the template for a complete new-data filing with both user types and a controlling-person structure in one message.
Two follow-up samples cover corrections. One Folgemeldung (CARF702, corrected CAU data, OECD0 and OECD2) shows a provider whose own information is unchanged (OECD0) with a correction to the NumberofUnits element for one crypto-asset user. The other Folgemeldung (CARF702, corrected and deleted data, OECD2 and OECD3) shows a provider whose address information changed (OECD2), one crypto-asset user that is deleted (OECD3), and another user whose address information likewise changed (OECD2). Together they demonstrate how to flag unchanged records, amend figures and addresses, and remove a user record.
The nil sample (Nullmeldung CARF703) shows a reporting provider (OECD1) with no reportable DAC8/CARF information for the reporting period. Providers with nothing to report still have a defined message for that outcome. The OtherNexus sample (CARF701) shows a reporting provider (OECD1) with a higher-value nexus in a state other than Germany, notifying that it meets its reporting and due-diligence duties in that state.
The underlying duties come from the Kryptowerte-Steuertransparenz-Gesetz (KStTG)Bzst of 22 December 2025
Bzst, in force since 24 December 2025
Bzst, which transposes Council Directive (EU) 2023/2226 (DAC8) into German law
Bzst. Providers report annually by 31 July for the preceding calendar-year reporting period
Gesetze IM Internet, electronically using the officially prescribed dataset over the officially designated interfaces
Gesetze IM Internet; the prescribed dataset and interface were announced in the Bundessteuerblatt on 14 January 2026
Bzst and the published description is binding
Bzst. Where a filing was omitted or proves defective, the provider must complete or correct it without delay once the gap or error is known.
Gesetze IM Internet The duties apply for the first time to calendar year 2026
Gesetze IM Internet, so 2026-period reports fall due by 31 July 2027
Bzst. The BZSt notes that no changes to the dataset description are currently required under the EU specification.
Legal basis: Kryptowerte-Steuertransparenz-Gesetz (KStTG) of 22 December 2025, transposing Council Directive (EU) 2023/2226 amending Directive 2011/16/EU.
Validate reporting software and filing workflows against the five sample XML files and the binding XSD dataset before the first 2026-period reports fall due.