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Country-by-Country Reporting (CbCR) Conversion and Transmission

Formatting Country-by-Country reports the right way

Your challenge

In Germany, country-by-country reporting to the Federal Central Tax Office (BZSt) must be transmitted in XML format in accordance to the regulations published by the OECD and via an interface set up for this purpose. In addition to converting the CbC report into the appropriate file format, this requires registration and activation by the BZSt in order to use the electronic mass data interface (ELMA) or the alternative file upload via the BZSt online portal.

Our solution

PwC converts the CbC reports into the right format. We provide you with an Excel template in advance with instructions which can be easily filled in and afterwards we check the data you have compiled for completeness of the fields required by the OECD XML. In addition, PwC can transmit the data to the BZSt on your behalf. 

Of course, we will be happy to provide you with optional advice throughout the entire process of data compilation and aggregation, as well as in the analysis of the data as part of a CbCR risk assessment.

Your benefits

doneEnsuring an error-free file in XML format that can be transmitted to the BZSt
report_problemEarly detection of possible risks due to key figure analysis and risk assessment
searchCheck by PwC whether all fields required by the OECD XML schema have been filled
thumb_upNo registration required for electronic transmission to the BZSt


Transmission of the XML file* to the BZSt
€ 500
  • Transmission of the error-free XML file* generated by you via ELMA interface or file upload
  • No modifications of the data necessary (from a formal point of view) 
Please note that the BZSt only recently changed the XML format in November 2019, so that the XML format that you used for the 2017 business year cannot be transmitted error-free this year.
Additional options
on request
  • Transfer of your CbC data into our template
  • Consultation around the creation process of the CbCR
  • Checking the content and plausibility of the CbC report created by you
  • Risk analysis of the generated CbC report

Get in touch

Please enter your e-mail address if you would like to receive more information, an offer, or a demo of this product. We will get back to you as soon as possible. 

Sent. Thanks a lot for your interest. We will get back to you as soon as possible.

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