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tax investigators and their involuntary helpers -

notification requirements of § 45d (3) ITA
Details of contracts (in this case investments in the coat of insurance policies) have to be the agent or the company to the Federal Central Office shall apply to taxes.

This legal fact is beim Verkauf der Kapitalanlage dem Kunden wahrscheinlich nicht deutlich genug offenbart, denn dies würde den Abschluss stark gefährden. In der Praxis kann es daher gut vorkommen, dass man eine diskrete Kapitalanlage in der Schweiz über einen Vermittler in Deutschland abschließt, der einen anschließend an die deutschen Behörden „verrät“. Dies muss er machen, da er sonst staatliche Sanktionen riskiert.
Welche Daten werden übermittelt?
Nach Paragraf 45d Absatz 3 des Einkommensteuergesetzes werden diese Daten übermittelt:
1.Vor- und Zunamen sowie das Geburtsdatum, Anschrift und Steueridentifikationsnummer des Versicherungsnehmers,
2.Vertragsnummer oder sonstige Kennzeichnung des Vertrages,
3.Versicherungssumme and expiration dates,
4.Angabe whether it is a conventional, a unit-linked insurance contract or an asset manager.
date 01.01.2009 and 30.03.2011
As the technical requirements for the electronic submission on the part of agents or insurance companies (which might accept this automated service) and state need to be established, the data for the first time on 30 March 2011 submitted. However, any concerns
, from 1 January 2009 foreign policy has been completed, as long as the data must be kept "in stock". Legal basis Section 52a paragraph 16 set 9 Income Tax Act.



As a foreign company without a branch in Germany may not be required to deduct withholding tax must be domestic insurance broker to the German Federal Central Tax Office by 30 March of the following year make a report if they have taught from 2009 to the end of a life insurance contract with such company (§ 45d para 3 ITA). The initial notification must be made up to 03/30/2011 (§ 52a para 16 set 9 Income Tax Act) and includes name, birth date, address and tax identification number of the insured, and also the contract number, insurance amount and duration and other information to the contract.

affected by this requirement includes insurance within the meaning of § 20 para 1 No. 6 of the Income Tax Act. So these are life insurance policies, annuity contracts, but not without a lump-sum option, the future lifetime annuity payments with the return portion will be taxed.