Due to the recent legal requirements of the OECD with respect to the Country-by-Country Reporting (CbCR), multinational enterprises have to ensure the correct data- and transmission structure of the aggregated and prepared CbC Reports to the competent authority.

Transmission process: Country-by-Country Reporting

(Please click on picture to enlarge)

The OECD provides a standardized electronic format, the CbC-XML-schema, for the exchange of CbC Reports between the jurisdictions.

In order to ensure compliance of the mandatory User Guides* of OECD
(User Guide for Tax Administrations and Taxpayers), we have developed the WTS CbCR-2-XML converter.

Our online-tool** is fully compliant with the requirements of the OECD User Guides referring to the mandatory XML-Files. The WTS CbCR-2-XML covers all conditions for a transmission of the data from the table sheets 1-3 in the required data structure. The existing already validated CbCR-data will be uploaded via standardized CSV*** into the WTS CbCR-2-XML converter by entering user data into a web browser. In the next step the converter transforms the data of the import files into the required electronic XML data format of the OECD. The converted file then is available for an export and can be dispatched in the individual transmission-ways and interface due the national requirements (recently various kinds of transmission are existing – caused by different implementation of the OECD BEPS 13 in the domestic legislation).

Regulation in Germany:
Currently the transmission of the XML-File in Germany is based on an interim solution. Therefor a manual transmission via DE-Mail-procedure to the Federal Central Tax Office (BZSt) is necessary for the years 2017 - 2018. As from January 1st, 2019 this interim solution will be replaced through an interface set up by the German BZSt (ELMA-mass data interface). A transmission of data in other formats (e.g. xls., doc., pdf.) will be not accepted.


* Country-by-Country Reporting XML Schema: User Guide for Tax Administrations and Taxpayers
** WTS does not save any data within using the WTS CbCR-2-XML converter. Data will be deleted after generating the XML-file and logout of the user. The WTS CbCR-2-XML converter is hosted on server by WTS in Germany.
*** Easily to generate by using Excel.

Should you have questions about WTS CbCR-2-XML converter we are happy to assist:

WTS Steuerberatungsgesellschaft mbH

Stephanie Henseler

Senior Manager
Tel.: +49 221 348936-264

Andreas Riedl

Senior Manager
Tel.: +49 69 1338456-53



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