The MiKaDiv - Full Service of the Bundesanzeiger Verlag

Prepare yourself for MiKaDiv!

Uncomplicated. Legally compliant. Reliable.

 

The notification procedure for capital gains from dividends and depositary receipts (MiKaDiv) will come into force in Germany on January 1, 2025. 

According to Section 45b (9) EStG, issuers are obliged to obtain information on the composition of their shareholder base at the time of their profit distribution resolution and to transmit this information to the Federal Central Tax Office (BZSt) without delay. The transmitted data is used by the BZSt for comparison with the information provided by banks, insurance companies and other financial institutions on the investment income paid out to their clients and thus for tax transparency and to prevent tax evasion in the area of investment income.

  • Who is obliged to submit reports under the MiKaDiv?

    Under MiKaDiv, listed stock corporations domiciled in Germany whose shares are traded on a regulated market are obliged to submit information on the identity of their shareholders to the BZSt.
  • When does MiKaDiv apply?

    The obligation pursuant to Section 45b (9) EStG comes into force on 01.01.2025.

How can DPAii support you in this?

The MiKaDiv-Full Service from Bundesanzeiger Verlag identifies your shareholders, prepares the shareholder data in accordance with legal requirements and transmits it to the Federal Central Tax Office.

 

 

 

What does this mean for you as an issuer?

The MiKaDiv-Full Service of the Bundesanzeiger Verlag takes care of all the necessary steps for you to fulfill your legal obligation in accordance with ยง 45b paragraph 9 EStG.

 

Shareholder identification

DPAii submits an application for shareholder identification on your behalf in accordance with Section 67d AktG, forwards it to the custodian chain and collects the incoming responses from the intermediaries.

Transmission to the BZSt

DPAii prepares the reported data in accordance with BZSt specifications and transmits the required reporting files (two to several hundred files, depending on the number of shareholders) in a timely and legally compliant manner via a direct interface to the BZSt.

Corrections and additions for the BZSt

DPAii collects and checks the technical and content-related receipts generated by the BZSt for each individual file transmitted, makes any necessary corrections to the datasets and transmits correction reports to the BZSt.

If intermediaries only report shareholder data back to DPAii after the report has been submitted to the BZSt, DPAii automatically creates supplementary reports and transmits them to the BZSt without delay.

Confirmation and receipt

After successful transmission to the BZSt, you as the issuer will receive a confirmation from DPAii, which certifies proper transmission and acceptance by the BZSt.

The receipts from the BZSt are stored on the DPAii platform and can be accessed by you at any time.

Data storage

We store the files transmitted to the BZSt and the associated receipts for you in a legally secure and data protection-compliant manner for the period required under tax law.

This data is stored on Bundesanzeiger Verlag servers, which are located exclusively in Germany.