Notification Ordinance

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Basic data
Title: Ordinance on notifications to the tax authorities by other authorities and public broadcasters
Short title: Notification Ordinance
Abbreviation: MV
Type: Federal Ordinance
Scope: Federal Republic of Germany
Issued on the basis of: Section 93a Tax Code
Legal matter: Tax law
References : 610-1-8
Issued on: September 7, 1993 ( Federal Law Gazette I p. 1554 )
Entry into force on: January 1, 1994
Last change by: Art. 58 G of December 23, 2003
( Federal Law Gazette I p. 2848 )
Effective date of the
last change: 		January 1, 2004
GESTA : E033
Weblink: Text of the MV
Please note the note on the applicable legal version.

The notification ordinance is a statutory ordinance issued in 1993 by the German federal government with the consent of the Bundesrat . It obliges German authorities and public broadcasters to inform the tax authorities of certain tax-relevant facts without the need for a prior request from the tax authorities (so-called control reports ).

Notification requirements

Authorities must generally report all payments to third parties, unless the recipient of the payment has acted in the context of a main activity in agriculture, forestry, commercial or freelance work. If taxes have already been paid as part of the payment, there is no obligation to notify ( § 2 Paragraph 1). In addition, they must report administrative acts that could result in the elimination or restriction of a tax benefit ( Section 4 (1)).

The public service broadcasters must report the fees they have paid for freelance work if these services were provided in connection with the preparation, production or distribution of radio and television broadcasts (Section 3 (1) sentence 1).

Further notification obligations are contained in Section 4a , Section 5 and Section 6 .

Content of notifications for payments

The following information must be given in notifications of payments in accordance with Section 8 (2):

  • ordering point
  • File number
  • Surname, first name, company of the payee
  • Address of the payee
  • Tax number of the payee
  • Date of birth of the payee
  • Reason for payment (type of claim)
  • Amount of payment
  • Day of payment or payment order

The payee must be informed that the tax office has been notified ( § 11 , § 12 ).