Residents, ie legal persons who are domiciled in, or natural persons whose place of residence or habitual place of abode is, the Federal Republic of Germany are generally required to report incoming and outgoing payments (transactions) of more than €12,500 or the equivalent value in another currency.
Only those transactions which they receive from non-residents or from residents for the account of non-residents (incoming payments) or make to non-residents or to residents for the account of non-residents (outgoing payments) have to be reported.
The reporting threshold does not apply to payments which have to be reported using forms Z 8, Z 11, Z 12 or Z 13.
Individuals may also submit reports using the dedicated hotline (found under contact).
- Z4 – All incoming and outgoing payments, which are not to be reported on form Z 10
- Z8 – All incoming and outgoing payments in connection with maritime shipping
- Z10 – All incoming and outgoing payments made in connection with securities transactions and financial derivatives
- Z10 to Z15 – Forms for financial institutions