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GermanyBundeszentralamt für Steuern

MiKaDiv FB manual bars attachments, fixes W-IdNr entry, adds return codes

The October 2026 MiKaDiv FB manual bars attachments to XML messages, mandates the "00001" W-IdNr distinguishing feature, and adds return codes RC44, RC45 and RC46 for BEM and message-chain validation.

By Taxxa AI OyPublished 20 October 2026

Tax

Industry: Across industries

The October 2026 edition (version 1.4, dated 19 October 2026) of the MiKaDiv FB Kommunikationshandbuch adds three operative rules for the XML filing of shareholder-identity reports under § 45b Absatz 9 Einkommensteuergesetz (EStG)Bzst, alongside the change log's editorial adjustments. The manual governs data transmission in accordance with § 45b Absatz 9 EStG for domestic listed companies reporting shareholder identity at the time of the profit-distribution resolution, using Meldeart 31 with the securities class, the resolution date and shareholder details given as references to Beteiligungsmeldungen (BEM).

Filers must not attach anything to XML-based FB messages.Bzst Although delivery through the DIP interface technically permits sending additional attachments alongside XML messages, the MiKaDiv procedure does not support that function: attachments are not recorded, stored or processed by the system. To keep the data transfer running smoothly, XML-based messages must be sent without attachmentsBzst.

For shareholders that are not natural persons, the manual now fixes how the Wirtschafts-Identifikationsnummer (W-IdNr) is entered.Bzst Where the W-IdNr and/or the German Steuernummer are known, they must be statedBzst. The base number of the W-IdNr under § 139c Absatz 1 Abgabenordnung (AO) is supplemented with the distinguishing feature under § 139c Absatz 5a AO using "00001"Bzst; that uniform entry carries no legal effect. The "00001" feature identifies the first economic activity of the economically active person, consistent with the BZSt's W-IdNr scheme. One of the listed identification features — W-IdNr, Steuernummer, national registration number, Legal Entity Identifier (LEI), Business Identifier Code (BIC) or customer reference — must be given for each non-natural personBzst, and where none is available the NatRegistrierungsnummer field carries <UNKNOWN>.

Three new general return codes tighten validation of message chains.Bzst RC44 rejects a standalone report whose referenced BEM is not on fileBzst: the report is first held back and reprocessed after a few days, and finally rejected if no matching accepted BEM appears — mirroring the handling of initial StornoMeldungen. RC45 rejects an ErstMeldung that references another ErstMeldungBzst, since only one initial report per case per reporting year is permittedBzst. RC46 requires every KorrekturMeldung to reference the ErstMeldung through the ErstmeldungUUID; each correction replaces the initial report and any earlier corrections in full, and a StornoMeldung likewise references the ErstMeldung and closes the chain for that reporting year.

The BEM model behind these codes keeps shareholder-level bulk data out of the standalone reportBzst: a BEM carries no technical content of its own and is valid only in combination with a standalone reportBzst, up to 100 BEM references per reportBzst covering up to 2,500,000 shareholdersBzst, and a referenced BEM must reach the system before the standalone report that cites it.

Legal basis: § 45b Absatz 9 EStG in conjunction with § 93c AO, § 67d AktG, and §§ 4 Absatz 2, 5 Absatz 1 Nummer 14a Finanzverwaltungsgesetz (FVG).

Send XML FB messages without attachments, enter the W-IdNr with the 00001 distinguishing feature, and align message-chain and BEM references with the new RC44-RC46 return codes.

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