Stock reports on cross-border equity investments

Domestic enterprises, banks, public authorities and individuals are required to report cross-border equity investments on an annual basis wherever their share of capital or voting rights is 10% or higher and the investment enterprise’s balance sheet total is more than €3 million (or the equivalent thereof if the balance sheet is denominated in another currency).

Reporting forms

  • K 3 - Residents' assets abroad
  • K 4 - Non-residents‘ assets in Germany