Interest information regulation

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Basic data
Title: Regulation implementing Council Directive 2003/48 / EC of June 3, 2003 in the field of taxation of savings income
Short title: Interest information regulation
Abbreviation: ZIV
Type: Federal law
Scope: Federal Republic of Germany
Issued on the basis of: Section 45e EStG
Legal matter: Tax law
References : 611-1-33
Issued on: January 26, 2004 ( Federal Law Gazette I p. 128 )
Entry into force on: July 1, 2005
(Notice of June 22, 2005,
Federal Law Gazette I p. 1695 )
Last change by: Art. 1 Regulation of 5 November 2007
( Federal Law Gazette I, p. 2562 )
Effective date of the
last change:
November 10, 2007
(Art. 2 of November 5, 2007)
Please note the note on the applicable legal version.

The Interest Information Regulation (ZIV) implements Directive 2003/48 / EC in the area of ​​taxation of interest income ( Interest Directive ) in German law. The Savings Directive is intended to ensure EU-wide taxation of the investment income of natural persons - even if the interest payments are made across borders ( Section 1 ZIV).

According to § 4 ZIV, so-called paying agents , especially credit institutions in Germany, are obliged to send certain data on interest payments by a domestic paying agent to beneficial owners who are resident in another Member State of the European Community to the Federal Central Tax Office (BZSt) to transfer. The BZSt saves the transmitted data and for the purpose of taxation forwards it once a year to the competent authorities of the member state in which the beneficial owner is resident. It reports interest and proceeds from the sale of certain fixed income securities.

The following data is reported ( § 8 ZIV):

  • Name and residence of the investor,
  • Name and address of the paying agent,
  • Account number or identifier of the capital claim and
  • Total amount of interest or related income
  • Total amount of the proceeds from the assignment, repayment or redemption that have accrued in the calendar year.

See also

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