Amendments to the reporting system

Below is an overview of previous amendments to the external reporting system.

Notes in response to inquiries:

NExt is used for uploading XML files and for communication and is the prerequisite for using the new AMS.
Allgemeines Meldeportal Statistik
Use AMS to upload CSV files and enter data via mask.

Please note:

Registration in NExt and the existence of the business topic “Report submission” are the prerequisites for using the new AMS.
The PDF receipts are not currently being created. These are automatically regenerated soon.

Continue to use the existing ExtraNet/AMS when submitting the following reports:

DIREK reports (formerly K3/K4).

To reduce the burden on households and small and medium-sized enterprises in particular, reporting thresholds are to be raised. This means that a general reporting requirement shall apply only for transactions valued above €50,000.

This does not apply to the following: Payments in foreign travel and interest, dividend and income payments to non-residents on domestic securities (Section 67 of AWV).

For FDI stocks and stocks of assets/liabilities (Section 66 of AWV), the reporting threshold will now be set at €6 million (sections 64 and 65 of AWV)

shall apply as of the reporting month January 2025 / balance sheet year 2025

Comparison of reporting thresholds

	Reporting threshold up to reporting month December 2024 / balance sheet year 2024	Reporting threshold (NEW) as of reporting month January 2025 / balance sheet year 2025
Payments pursuant to section 67 of the Foreign Trade and Payments Regulation (AWV)	€12,500	€50,000
Payments pursuant to section 67 of the Foreign Trade and Payments Regulation (AWV) Receipts from and expenditure on maritime shipping	-	€50,000
Special reporting requirements for credit institutions pursuant to Section 70 of the Foreign Trade and Payments Regulation (AWV) Interest, dividend and income payments to non-residents on domestic securities Payments of foreign travel: card transactions	-	-
Stock reports on external claims and liabilities pursuant to section 66 of the Foreign Trade and Payments Regulation (AWV)	€5 million	€6 million
Stock reports on cross-border equity investments pursuant to sections 64 and 65 of the Foreign Trade and Payments Regulation (AWV)	€3 million	€6 million

Annexes replaced with tables

The existing annexes 3 to 19 of the Foreign Trade and Payments Regulation are to be replaced with tables containing relevant variables.

The current plan is to make these tables available via the newly developed general statistics reporting portal (Allgemeines Meldeportal Statistik – AMS) starting at the end of 2025. If you submit your reports in XML format, you will not need to make any changes until summer 2026 – you may continue to use the old format. From summer 2025, we will make new, optional XML templates available based on the new tables. These can already be used optionally in a transition period before they become obligatory in summer 2026.

The documentation of the new XML schemas as well as the start and end of the transition period will be published in a newsletter and on the Bundesbank’s website.

Comparison tables containing relevant variables

Tables with relevant reporting requirements	Annexes to the Foreign Trade and Payments Regulation (old version)
Annex 2 DIREKA1	Annex K3
Annex 3 DIREKA2	Annex K4
Annex 4 AUSWIB1	Annex Z5, Z5a sheet 1 and sheet 2, Z5b
Annex 5 ZABILC1	Annex Z4 (Incoming and outgoing payments for services, transfers, capital flows, merchanting and other trade in goods which are not reported on other official forms), Annexes Z8, Z11, Z14, Z15
Annex 6 ZABILC2	Annex Z10 (Securities and financial derivatives transactions with non-residents)
Annex 7 ZABILC3	Annex Z12 (Incoming and outgoing payments in foreign travel: credit and debit card turnover)

Changes to reporting travel payments

Payments in foreign travel (foreign currency and foreign traveller’s cheques) are exempt from reporting requirements (affecting codes 010 and 011).
Section 70 of the Foreign Trade and Payments Regulation (AWV) has been amended.
shall apply as of the reporting month January 2025
Changes to reporting receipts from and expenditure on maritime shipping

Section 69 of the Foreign Trade and Payments Regulation (AWV) has been repealed. Maritime shipping receipts from residents are exempt from reporting requirements. Income from foreigners and payments to foreigners are reporting pursuant to Section 67 of the Foreign Trade and Payments Regulation (AWV). The reporting threshold of €50,000 applies.
shall apply as of the reporting month January 2025

Harmonised reporting dates

To simplify the process of meeting reporting deadlines, reporting dates are to be harmonised. From the reporting month January 2025, the 7th working day shall be the sole reporting date for transaction reports, regardless of the type of transaction. From 1 January 2025, the sole reporting date for reports on stocks of assets/liabilities shall be the 10th working day. The reporting date for derivative financial instruments will be standardised to the 50^th working day at the end of the quarter.

shall apply as of the reporting month January 2025

Comparison of reporting dates

(KT = Kalendertag (calendar day) (WD = working day)

	Reporting date up to December 2024	Reporting date as of January 2025
AUSWIB1	Z5 10th KT Z5a 20th KT	10th WD
AUSWIB1	Z5b 50th KT	50th WD
ZABILC1 (Z4, Z8, Z11, Z14, Z15)	Z4 7th KT Z8 7th KT Z11 5th KT Z14 5th KT Z15 5th KT	7th WD
ZABILC2 (Z10)	5th KT
ZABILC3 (Z12)	5th KT
DIREKA1 und DIREKA2	no amendment

Required fields for reporting residents’ assets abroad

Previously optional fields concerning key data on German investors (balance-sheet total, annual turnover and number of employees) will become required fields. This is in accordance with international requirements and serves to improve the accuracy in the collection and analysis of the economic activities of German enterprises.

Metrics for crypto-assets

Given the growing relevance of crypto-assets, new metrics will be introduced to enable their accurate allocation and reporting. Further information on the metrics can be found on the code list on our homepage.

the new metrics shall be effective from January 2025

If technical adjustments are necessary, point 2 “Annexes replaced with tables and electronic submission” must be observed. If the previous metrics are used on crypto-assets during the transition period, (139, 239) must continue to be submitted until the report with the new metrics has been submitted.

Income from foreigners and payments to foreigners are reporting pursuant to Section 67 of the Foreign Trade and Payments Regulation (AWV) with the reporting requirement annex 6 ZABILC2. The reporting threshold of €50,000 applies.

New metrics for crypto-assets

	Code	Voucher type
Crypto-assets and digital assets without corresponding liabilities	804	3 or 4
Foreign crypto-assets and digital assets with liabilities	814	3 or 4
Domestic crypto-assets and digital assets with liabilities	824	3 or 4
Non-fungible Token (NFT)	834	3 or 4

Technical change: Character set

Reports submitted in XML format will support all standard characters under DIN 91379 encoded using UTF-8 or Unicode Normalisation Form C (NFC).