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GermanyBundeszentralamt für Steuern

MiKaDiv FB reports must carry timezone offsets on timestamps

FB filers reporting shareholder identity under §45b(9) must timestamp with +01:00/+02:00 in Europe/Berlin time; bad formats draw new return code 09, late references wait ten days then draw code 03.

By Taxxa AI OyPublished 4 November 2026

Tax

Industry: Financial and insurance activities

Domestic listed companies that must request shareholder identity as of the profit-distribution resolution and transmit the information received to the Bundeszentralamt für Steuern, and the service providers and DIP transmitters that build and send the XML reports for them, must apply binding timestamp content in MiKaDiv FB reports under § 45b paragraph 9 EinkommensteuergesetzBzst.

Every independent report carries a fachlicher Zeitstempel that orders correction and cancellation chainsBzst: follow-up reports reference the initial report through the ErstmeldungUUID, and the timestamp fixes the chronological position of each report in the lifecycle from initial report to cancellation. The timestamp must be transmitted with a mandatory timezone offset in local time (Europe/Berlin)Bzst: +01:00 for winter timeBzst and +02:00 for summer timeBzst, for example 2027-06-02T08:47:14+02:00 and 2027-11-02T08:47:14+01:00. The explicit offset avoids errors at the summer/winter time change. A correction or cancellation report whose referenced initial report has not yet been processed waits up to ten days; if no report with an older timestamp arrives within that window, the waiting report is finally rejected with general return code 03. A new general return code 09Bzst, titled Format bei Zeitstempel ungültig, rejects a message or report whose date-and-time format for the timestamp is invalidBzst.

An independent report is a shareholder-participation report of Meldeart 31 for identity information as of the Gewinnverteilungsbeschluss: it must give the security category, the date of its profit-distribution resolution and the participating shareholders as references to Beteiligungsmeldungen. A Meldung mit Beteiligungsangaben carries the extensive shareholder and holding details for one profit-distribution resolution of one security category, has itself no technical timestamp or reporting year, and can therefore be reused across independent reports, which also serves the correction procedure. A Beteiligungsmeldung must be delivered before the independent report that references it; when only the resolution date in an independent report is wrong, the already known Beteiligungsmeldung may be referenced again without re-transmitting its content. Correction replaces the referenced initial report in full, and cancellation applies to every earlier report of the same reporting year for the matter concerned.

FB messages carry only reports of the same Meldeart so that maximum size and counts can be set more precisely, and a message must not exceed 200 MB. The operative DIP setup is target procedure MIKADIVFBBzst with specialist-procedure adapter V3.0 and DIP interface 2.1.

Legal basis is § 45b paragraph 9 Einkommensteuergesetz for the transmission dutyBzst, § 67d Aktiengesetz for the company information claim towards intermediaries, and § 93c Abgabenordnung for the electronic transmission to the Bundeszentralamt für Steuern.

Update FB XML generation to emit timestamps with +01:00/+02:00, keep each Beteiligungsmeldung ahead of the Meldeart-31 report that references it, and handle return codes 03 and 09.

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