What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

GermanyBundeszentralamt für Steuern

Listed firms report § 45b(9) shareholders via § 67d data plus fallback ID

Shareholder-identity data under § 67d AktG plus § 93c AO supplements form the § 45b Absatz 9 EStG report; missing identifiers use <UNKNOWN> with birth date and postcode mandatory for individuals.

By Taxxa AI OyPublished 20 October 2026

Tax

Industry: Across industries

Domestic listed companies must notify the Bundeszentralamt für Steuern (BZSt) of the persons who were shareholders at the time of the profit-distribution resolutionBzst, naming the person who was a shareholder when the dividend is paidBzst and for whom Kapitalertragsteuer is remittedBzst. The notification under § 45b Absatz 9 Einkommensteuergesetz (EStG) is due promptly after the company receives the information on shareholder identity at that reference dateBzst. Incoming data feeds the refund and credit procedures for dividend withholding tax.

The reportable content follows fundamentally from § 67d Aktiengesetz (AktG) in conjunction with Durchführungsverordnung (EU) 2018/1212 in conjunction with Durchführungsverordnung (EU) 2017/590Bzst. Under § 67d AktG a listed company may demand shareholder-identity information from the intermediaries holding its sharesGesetze IM Internet, with format, content and deadlines governed by Durchführungsverordnung (EU) 2018/1212; the identity data are those defined in Article 3(2) in conjunction with Table 2 letter C of that regulation, passed up the intermediary chain to the company. That intermediary-sourced set does not by itself cover the full scope required under § 45b Absatz 9 EStG in conjunction with § 93c Abgabenordnung (AO)Bzst, and companies must supplement it from internally available company dataBzst. The applicable standard for the supplementation and care duties is that of an ordentlicher Kaufmann under § 347 Absatz 1 Handelsgesetzbuch (HGB), as set out in the Verfahrensleitende Hinweise zum Mitteilungsverfahren nach § 45b Absatz 9 EStG of 14 July 2026.

Where no identification feature for the shareholder can be stated in the dataset because the data are not available or could only be obtained at disproportionate effort, the dataset may carry the entry <UNKNOWN>Bzst. In those cases a shareholder who is a natural person must still be reported with surname and first name plus, mandatorily, date of birth and postal codeBzst. Data obtained under § 67d AktG must be transferred into the official dataset prescribed by the BZSt under § 93c AOBzst, including any reformatting such as date formats, and information required under § 93c AO must be read out of the transmitted data in automated form where possible, for example the date of birth from the CONCAT field.

No notification is required where no profit is distributed to shareholders or where the distribution resolution retains the profit in Gewinnrücklagen or carries it forward as GewinnvortragBzst. The BZSt prefers the data to be collected and transmitted in a single delivery, ideally four to six weeks after the distribution resolution. Transmission runs exclusively through the DIP mass-data interface, using the MIKADIVFB channel, with Fachverfahrensadapter V3.0 and DIP-Schnittstelle 2.1; a customer test environment (DIP-KTST) with an Anbindungstest guide is available.

Incorrect transmissions trigger correction and cancellation duties while the data remain availableBzst, and the notifying company must inform each taxpayer which data it transmitted or will transmit to the tax authoritiesBzst, timely and, with consent, electronically. Transmitted data must be recorded and retained for seven years after the end of the calendar year of transmissionBzst under § 93c Absatz 1 Nummer 4 AO.

Legal basis: § 45b Absatz 9 EStG in conjunction with § 93c AO, § 67d AktG, Durchführungsverordnung (EU) 2018/1212 and Durchführungsverordnung (EU) 2017/590.

Reconcile the § 45b(9) dataset against § 67d intermediary responses plus § 93c AO supplements from internal data, apply the <UNKNOWN> fallback with birth date and postcode for individuals where identifiers are unavailable, and file via MIKADIVFB.

Sources