Information on reports on foreign direct investment stock statistics Annexes K 3 and K 4 to the Foreign Trade and Payments Regulation
Submitting stock statistics on residents' assets abroad and non-residents' assets in Germany via the file transfer function requires the use of files in XML format. Please take note of the current format description and use the current schema files.
Moreover, please refer to our explanatory notes on completing the reporting forms and the notices on special transactions.
Current changes - please note
Due to an amendment of Regulation (EC) No 184/2005 FRIBS in connection with the 18th Foreign Trade Regulation amendment, with effect from 7th September 2021 there are new features in the K3 and K4 reporting area (e.g. K3: disclosure of personnel expenses and investments in property, plant and equipment, K4: possibility of using international accounting standards, K3/K4: omission of some reporting items). The amendments take effect from a balance sheet date in 2021. Please note the new information and documents on our homepage.