KaFE Refund Application -- Request

1. Downloads

2. The KaFE Refund Application Request module

The KaFE (Kapitalertragsteuer-Erstattung) refund application format defines the data required to apply, under section 50c(3) of the German Income Tax Act (EStG), for a refund of German withholding tax on capital income. A single application (Erstattungsantrag) covers the applicant’s identity and legal basis of claim, tax treatment, payment details, and every taxed income event (Ertrag) the application concerns, including the section 50j EStG securities-lending/holding-period block where applicable. An accompanying self-documenting Excel template is published alongside this specification (see Downloads above); each sheet mirrors one logical group below, with every field’s English description, type constraints, and requiredness in the header rows.

2.1. Source schema

The data model of this module is derived from the XML Schema Definition (XSD) published by the BZSt (Bundeszentralamt für Steuern), the German Federal Central Tax Office, as part of its DIP (Digitale Poststelle) mass-data interface for the KaFE procedure.

OpenFASTER treats the BZSt XSD as the machine source of truth: the field definitions, requiredness, enumerations, the data dictionary in this document, and the accompanying Excel template are all generated directly from it. As the BZSt schema evolves, regenerating from the updated XSD keeps this specification and the template in lock-step with the BZSt source.

2.2. Data model

An application is decomposed into several logical groups (rendered as separate sheets in the Excel template). Groups are linked by two keys used together, not one — see Linking model below.

Group	Rows per creditor	Purpose
Creditors Natural / Juridical	1 per creditor	The applicant’s identity, legal basis of claim, tax treatment, and payment details.
Certificates Of Residence	0..n	Certificate-of-residence validity windows, referenced by income events.
Income	0..n	Each taxed capital-income event (Ertrag): type, security, amounts, and the section 50j EStG block where it applies.
Investment Chain	0..n	The chain of indirect holdings for an income event, when applicable.
Transaction Data	0..n	The per-depot transaction ledger supporting the section 50j EStG holding-period test.

2.3. Linking model

Unlike MiKaDiv’s own single RequestId key, a KaFE application is linked across sheets by two keys used together: creditorId (the key on the Creditors Natural / Juridical sheets and the first column on every other sheet) identifies which applicant a row belongs to, and incomeId (present on Income, Investment Chain, and Transaction Data) identifies which specific taxed income event within that applicant’s application a row belongs to. creditorId alone links Certificates Of Residence back to a creditor; creditorId and incomeId together link Investment Chain and Transaction Data rows back to one specific Income row.

2.4. Legal basis and income type

KaFE has no request-type taxonomy analogous to MiKaDiv’s New Report/Correction/Cancellation distinction — every application is the same Erstattungsantrag type. Differentiation instead happens on two independent axes:

Anspruch (legal basis of claim) is a set of seven independent booleans, not an enum: Abkommen (double-taxation agreement), Par43bEStG, Par44aEStG, Par50gEStG, Par32Abs6KStG, Art63AEUV (Article 63 TFEU), and IntOrg (international organisation). Any combination of the first six may be true together; IntOrg is mutually exclusive with all of them — a real cross-field rule enforced by BZSt’s own validation (status code 2101), not expressible as a plain XSD constraint, so it is stated here rather than left implicit.

CapitalIncome (type of capital income) is an 11-value enum (KapitalertragArt) on each individual Ertrag, describing what kind of capital income that specific line concerns (dividends, distributions from non-listed corporations, various profit-participation-right forms, convertible bonds, life insurance, and others — see Enumerations for the full list and meanings). This is a per-income-line classification, not a submission-level type.

Note on AntragPar11InvStG. A conforming producer will notice a boolean field named AntragPar11InvStG on the Creditors Juridical sheet. Its presence does not mean section 11 InvStG (Investment Tax Act) refund claims can be submitted through KaFE — per the official BZSt communication handbook (section 2.1), such claims cannot be submitted through this interface at all. AntragPar11InvStG only lets a submitter affirmatively confirm that a refund under section 11 InvStG has neither been applied for nor made to the BZSt or another tax authority; it is not itself a channel for making such a claim. Earlier revisions of this document documented the field as if it were, which was a self-contradiction relative to this section — corrected in version 4.3.2 (see Version history below).

2.5. Resubmission

KaFE has no formal typed lifecycle on the submission side. Per the official BZSt communication handbook: Files that contain non-valid data are rejected. Violations of conditional mandatory field specifications in individual applications thus lead to the rejection of the entire file. After correcting the errors, an error-free file can be resubmitted. Alternatively, a file containing only the error-free records can be transmitted. There is no correction/cancellation message type, no typed reference from a new application back to a previous one, and no partial-amendment format — resubmission means submitting a fresh, complete Erstattungsantrag with a new AntragId. (BZSt’s own decision-notice schema does have a typed correction concept — BescheidArt = KORREKTUR — but that is on the response side; see the Response document.)

2.6. Submission receipt (KAFE-RM)

After a delivery is submitted, BZSt returns a synchronous KAFE-RM receipt: a file-level result plus, per Erstattungsantrag (correlated by the submitter’s own AntragId), either a RegistrierNr (a 9-character BZSt-assigned case number, present only when that application was accepted) or a ValidierungsergebnisListe (present only when it was rejected — one or more StatusCode/Hinweis pairs identifying exactly what failed; see Status and error codes below for the full catalog). This receipt is documented here, in the Request document, rather than in the Response document — it is the synchronous half of what a bank directly experiences submitting data, unlike the asynchronous KAFE-VA decision notice.

3. Submission receipt fields

A KAFE-RM receipt batches one Antrag entry per submitted Erstattungsantrag, correlated back to the submitter’s own AntragId. Each entry carries either a RegistrierNr (on acceptance) or a ValidierungsergebnisListe (on rejection), never both. Fields below are grouped by where they appear in that structure.

3.1. Per-application response

Field	Requiredness	Type / Allowed values	Description
`AntragId`	Required	UUID (xxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxx)	In der Lieferung angegebene UUID des Antrages.
`RegistrierNr`	Required	Text (9 characters, BZSt-assigned)	Aktenzeichen unter der der Antrag beim BZSt registriert wurde (Registriernummer).

3.2. Validation result (on rejection)

Field	Requiredness	Type / Allowed values	Description
`StatusCode`	Required	Text (max 4)	Statuscode des Validierungsergebnisses (0000 = OK).
`Hinweis`	Required	Text	Hinweis zum Validierungsergebnis.

Every code BZSt’s ValidierungsergebnisListe may report, grouped by the same numeric ranges the official handbook itself uses. A submitter’s own validation logic (and any troubleshooting of a rejected delivery) should treat this table as the authoritative reference — it is the complete catalog, not a curated subset.

4. Status and error codes

Every status code KaFE-RM’s ValidierungsergebnisListe may report, grouped by the numeric range the official handbook itself uses.

4.1. 0000 - OK

Code	Message
`0000`	OK

4.2. 1xxx - Delivery/file-level

Code	Message
`1000`	The XML file does not correspond to the specified schema.
`1001`	The AntragId has already been used.
`1002`	The maximum number of authorised applications per file has been exceeded.
`1100`	The AnhangId has already been used.
`1101`	The annex (PDF file) is missing.
`1102`	The annex (file) could not be assigned.
`1103`	The annex is not a PDF file.

4.3. 2xxx - Anliegen/Anspruch

Code	Message
`2100`	At least one legal basis must be selected.
`2101`	It is not permitted to combine the legal bases.
`2200`	The Ansaessigkeitsstaat element (country of residence) is missing (conditional mandatory field).
`2300`	The Rechtsform element (legal form) is missing (conditional mandatory field).
`2400`	The GewinnePG_CH element is missing (conditional mandatory field).
`2401`	The GewinnePG_CH element is not permitted.
`2500`	The BegruendungArt63AEUV element (justification article 63 TFEU) is missing (conditional mandatory field).
`2501`	The BegruendungArt63AEUV element (justification article 63 TFEU) is not permitted.
`2600`	The application was not effectively filed.
`2700`	The AntragIntOrg element is missing (conditional mandatory field).
`2701`	The AntragIntOrg element is not permitted for this claim basis.
`2800`	The AntragPar11InvStG element is missing (conditional mandatory field).
`2801`	The AntragPar11InvStG element is not permitted for this legal form.
`2900`	The applicant has not assured that the information provided is true to the best of his knowledge and belief.

4.4. 3xxx - AllgAngaben

Code	Message
`3000`	The Vollmacht element (authorisation) is missing (conditional mandatory field).
`3010`	In the legal form NATP the NichtNatuerlichePerson element is required (conditional mandatory field).
`3020`	In this legal form the NichtNatuerlichePerson element is required (conditional mandatory field).
`3100`	The date of birth must not be in the future.
`3101`	The StaatsangehoerigkeitKW element is missing (conditional mandatory field).
`3102`	The StaatsangehoerigkeitCH element is missing (conditional mandatory field).
`3103`	The StaatsangehoerigkeitDE element is missing (conditional mandatory field).
`3200`	The incorporation date must not be in the future.
`3300`	The GeschaeftsleitungOrt element (effective management location) is missing (conditional mandatory field).
`3301`	The GeschaeftsleitungOrt element (effective management location) is not permitted.
`3302`	The address of the person with limited tax liability is the same as the different place of effective management.
`3400`	The specified Legal Entity Identifier (LEI) is invalid.
`3500`	The Register element is missing (conditional mandatory field).
`3501`	The Registerbehoerde element (Register authority) is not permitted.
`3502`	The Registernummer element (register number) is missing (conditional mandatory field).
`3503`	The Registernummer element (register number) is not permitted.
`3504`	The Registerauszug element (register excerpt) is missing (conditional mandatory field).
`3505`	The Registerauszug element (register excerpt) is not permitted.
`3600`	The Boerse element (stock exchange) is missing (conditional mandatory field).
`3601`	The Boerse element (stock exchange) is not permitted.
`3602`	The ISIN element is missing (conditional mandatory field).
`3603`	The ISIN element is not permitted.
`3604`	The ISIN indicated is invalid.
`3605`	The Boersenplatz element (stock exchange on which the stocks are traded) is not permitted.
`3700`	The GesetzlicheVertretung element (legal representative) is missing (conditional mandatory field).
`3800`	The element Gruendungsstaat is missing.
`3801`	The element Gruendungsstaat is not permitted.

4.5. 4xxx - SteuerlicheBehandlung

Code	Message
`4001`	The IdNr element is not permitted.
`4002`	The specified IdNr is invalid.
`4003`	The W-IdNr element is not permitted.
`4004`	The specified W-IdNr is invalid.
`4005`	The TIN element is missing (conditional mandatory field).
`4006`	The KennNr (identification number of the Federal Central Tax Office) is invalid.
`4100`	The TranspGebilde element (transparent entity) is missing (conditional mandatory field).
`4101`	The TranspGebilde element (transparent entity) is not permitted.
`4200`	The OptionKStG element is missing (conditional mandatory field).
`4201`	The OptionKStG element is not permitted.
`4202`	The Steuerbehoerde element (tax authority) is missing (conditional mandatory field).
`4203`	The Steuerbehoerde element (tax authority) is not permitted.
`4204`	The Aktenzeichen element (file number) is missing (conditional mandatory field).
`4205`	The Aktenzeichen element (file number) is not permitted.
`4206`	The file number given is invalid.
`4300`	The Investmentfonds element (investment fund) element is missing (conditional mandatory field).
`4301`	The Investmentfonds element (investment fund) is not permitted for this legal form.
`4302`	The Steuerbehoerde element (tax authority) is missing (conditional mandatory field).
`4303`	The Steuerbehoerde element (tax authority) is not permitted.
`4304`	The Aktenzeichen element (file number) is not permitted.
`4305`	The file number given is invalid.
`4306`	The GueltigVon element (valid from) is not permitted.
`4307`	The GueltigBis element (valid until) is not permitted.
`4308`	The specified validity period of the status certificate is invalid.
`4310`	The Transparenzoption element (transparency option) is missing (conditional mandatory field).
`4311`	The Transparenzoption element (transparency option) is not permitted.
`4400`	The SchweizFragen element (Switzerland-Questions) is missing (conditional mandatory field).
`4401`	The SchweizFragen element (Switzerland-Questions) is not permitted.
`4402`	The SteuerpflichtDE element is missing (conditional mandatory field).
`4403`	The StpflDE5Jahre element is missing (conditional mandatory field).
`4404`	The StpflDE5Jahre element is not permitted.
`4410`	The UnselbstArbeit element is missing (conditional mandatory field).
`4411`	The UnselbstArbeit element is not permitted.
`4420`	The Arbeitsgeber element (employer) is missing (conditional mandatory field).
`4421`	The Arbeitsgeber element (employer) is not permitted.
`4422`	The Arbeitgeberbescheinigung element (employer’s certificate) is missing (conditional mandatory field).
`4423`	The Arbeitgeberbescheinigung element (employer attestation) is not permitted.
`4424`	The InteresseArbeitgeber element is missing (conditional mandatory field).
`4425`	The InteresseArbeitgeber element is not permitted.
`4426`	The InteresseBeschreibung element is missing (conditional mandatory field).
`4427`	The InteresseBeschreibung element is not permitted.
`4430`	The Zuzugsdatum element (move-in date) is missing (conditional mandatory field).
`4431`	The Zuzugsdatum element (move-in date) is not permitted.
`4432`	The Zuzugsdatum element (move-in date) is invalid.
`4433`	The Zuzugsgruende element (reasons for moving) is missing (conditional mandatory field).
`4434`	The Zuzugsgruende element (reasons for moving) is not permitted.
`4500`	The FinanzamtDE element (german tax office) is missing (conditional mandatory field).
`4501`	The Stnr element (tax number) is missing (conditional mandatory field).
`4502`	The Stnr element (tax number) is not permitted.
`4503`	The Stnr element (tax number) is invalid.
`4510`	The SteuerpflichtDE element is missing (conditional mandatory field).
`4511`	The SteuerpflichtDE element is not permitted.
`4520`	The SteuerpflichtDE5J element is missing (conditional mandatory field).
`4521`	The SteuerpflichtDE5J element is not permitted.
`4530`	The StpflDEEndeJahr element is missing (conditional mandatory field).
`4531`	The StpflDEEndeJahr element is not permitted.
`4532`	The specified year is invalid.
`4600`	The Ansaessigkeitsbescheinigung element (Certificate of Residence) is missing (conditional mandatory field).
`4601`	The specified issue date is invalid.
`4602`	The specified period is invalid.
`4700`	The SteuerbeguenstigteZweck element is missing (conditional mandatory field).
`4701`	The SteuerbeguenstigteZwecke element is only permitted if the basis for the claim was section 32 (6) German Corporation Tax Act.
`4710`	The ZER element is missing (conditional mandatory field).
`4712`	The Referenznummer element is missing (conditional mandatory field).
`4725`	The GemeinnuetzigeZwecke element is missing (conditional mandatory field).
`4743`	The FoerderungDEfehlt element is missing (conditional mandatory field).
`4745`	The AnsehenDE element is missing (conditional mandatory field).

4.6. 5xxx - Zahlungsweg

Code	Message
`5001`	The specified IBAN is invalid.
`5002`	The specified BIC is invalid.

4.7. 6xxx - Ertrag

Code	Message
`6000`	The ErtragId is not consecutive.
`6100`	The capital income type is not permitted.
`6110`	The Hinterlegungsscheine element (depository receipts) is missing (conditional mandatory field).
`6111`	The Hinterlegungsscheine element (depository receipts) is not permitted.
`6112`	The ISIN element is missing (conditional mandatory field).
`6113`	The ISIN element is not permitted.
`6114`	The specified ISIN is invalid.
`6115`	The Underlying element is not permitted.
`6116`	The specified ISIN is invalid.
`6120`	The Stnr element (tax number) is not permitted.
`6121`	The specified tax number is invalid.
`6122`	The VersicherungsNr element (insurance number) is missing (conditional mandatory field).
`6123`	The VersicherungsNr element (insurance number) is not permitted.
`6130`	The date of inflow of capital income is invalid.
`6131`	The AnzahlAnteile element (number of shares/bonds) is missing (conditional mandatory field).
`6132`	The AnzahlAnteile element (number of shares/bonds) is not permitted.
`6150`	The vGA element (constructive dividend) is missing (conditional mandatory field).
`6151`	The vGA element (constructive dividend) is not permitted.
`6160`	The SitzNichtDE element is missing (conditional mandatory field).
`6161`	The SitzNichtDE element is not permitted.
`6162`	The WohnsitzDE element is missing (conditional mandatory field).
`6163`	The WohnsitzDE element is not permitted.
`6170`	The Steuerbefreiung element (tax exemption) is missing (conditional mandatory field).
`6171`	The Steuerbefreiung element (tax exemption) is not permitted.
`6180`	The BetriebsstaetteDE element is missing (conditional mandatory field).
`6181`	The BetriebsstaetteDE element is not permitted.
`6200`	The RemittanceBase element is missing (conditional mandatory field).
`6201`	The RemittanceBase element is not permitted.
`6210`	The RemBaseUeberweisung element is missing (conditional mandatory field).
`6211`	The RemBaseUeberweisung element is not permitted.
`6220`	The RemBaseBescheid element is missing (conditional mandatory field).
`6230`	The RemBaseNachweis element is missing (conditional mandatory field).
`6300`	The MittelbareBeteiligung element (indirect holding) is missing (conditional mandatory field).
`6301`	The MittelbareBeteiligung element (indirect holding) is not permitted.
`6302`	The EhegattenGbR element is missing (conditional mandatory field).
`6303`	The EhegattenGbR element is not permitted.
`6310`	The Beteiligungskette element (chain of companies) is missing (conditional mandatory field).
`6311`	The Beteiligungskette element (chain of companies) is not permitted.
`6320`	The BeteiligungsId is not consecutive.
`6330`	The specified tax number is invalid.
`6340`	The Ansaessigkeitsstaat element (country of residence) is missing (conditional mandatory field).
`6341`	The Ansaessigkeitsstaat element (country of residence) is not permitted.
`6350`	The TIN element is not permitted.
`6360`	The amount of the indirect investment does not correspond to the product of the individual investment amounts.
`6400`	The Ordnungsnummer element (serial number) is missing (conditional mandatory field).
`6401`	The Ordnungsnummer element (serial number) is not permitted.
`6402`	The specified Ordnungsnummer (serial number) is invalid.
`6410`	The amount of withholding tax is implausible.
`6420`	The BPBericht element (tax audit report) is missing (conditional mandatory field).
`6421`	The BPBericht element (tax audit report) is not permitted.
`6430`	The WPProspekt_Vertrag element (securities prospectus or contract) is missing (conditional mandatory field).
`6431`	The WPProspekt_Vertrag element (securities prospectus or contract) is not permitted.
`6440`	The ZahlungsnachweisFA element is missing (conditional mandatory field).
`6441`	The ZahlungsnachweisFA element is not permitted.
`6500`	The WesentlicheBeteiligung element is missing (conditional mandatory field).
`6501`	The WesentlicheBeteiligung element is not permitted.
`6510`	The WesentlBeteiligung element is missing (conditional mandatory field).
`6511`	The WesentlBeteiligung element is not permitted.
`6520`	The WesentlBeteiligungHoehe element is missing (conditional mandatory field).
`6521`	The WesentlBeteiligungHoehe element is not permitted.
`6530`	The Beteiligungsdauer12M element is missing (conditional mandatory field).
`6531`	The Beteiligungsdauer12M element is not permitted.
`6532`	The Beteiligungsdauer18M element is missing (conditional mandatory field).
`6533`	The Beteiligungsdauer18M element is not permitted.
`6534`	The Beteiligungsdauer6M element is missing (conditional mandatory field).
`6535`	The Beteiligungsdauer6M element is not permitted.
`6600`	The element UnbeschraenktAuslaendKoerperschaftstpfl is missing.
`6601`	The element UnbeschraenktAuslaendKoerperschaftstpfl is not permitted.
`6602`	The element Anrechnungsbetrag is missing.
`6603`	The element Anrechnungsbetrag is not permitted.
`6604`	The element Anrechnungsnachweis is missing.
`6605`	The element Anrechnungsnachweis is not permitted.

4.8. 7xxx - Par50jEStG

Code	Message
`7104`	The number of shares is implausible.
`7200`	The MinWertAendRisiko element (Minimum risk of change in value) is missing (conditional mandatory field).
`7201`	The MinWertAendRisiko element (Minimum risk of change in value) is not permitted.
`7210`	The element RisikoMin70 is missing (conditional mandatory field).
`7211`	The number of shares is implausible.
`7300`	The WeiterlVerpflichtung element (obligation to forward) is missing (conditional mandatory field).
`7301`	The WeiterlVerpflichtung element (obligation to forward) is not permitted.
`7310`	The WeiterlVerpflAnteile element is missing (conditional mandatory field).
`7311`	The number of shares is implausible.
`7400`	The RueckgabeVerpflichtung element (obligation to return) is missing (conditional mandatory field).
`7401`	The RueckgabeVerpflichtung element (obligation to return) is not permitted.
`7410`	The RueckgabeVerpflAnteile element is missing (conditional mandatory field).
`7500`	The Depotnummer element (Account / deposit number) exists several times.
`7501`	The date of the opening balance is implausible.
`7502`	The date of the closing balance is implausible.
`7503`	The closing balance is implausible.
`7600`	The Transaktionen element (transactions) is missing (conditional mandatory field).
`7601`	The TransactionId is not consecutive.
`7610`	The specified trading day is implausible.
`7620`	The specified transaction is not authorised for this transaction type.
`7630`	The number of shares is implausible.
`7640`	The agreed settlement date is implausible.
`7650`	The actual settlement date is implausible.

5. Section 50j EStG

Section 50j EStG (a German anti-cum-ex/securities-lending abuse rule) requires additional data for capital income falling within its scope, captured on each Ertrag via the optional Par50jEStG block and, for the transaction ledger specifically, on the Transaction Data sheet. Almost every field in this block is minOccurs="0" in the raw XSD — real conditional-mandatory logic (country- and legal-form dependent) lives entirely in the status-code catalog above, not in the schema’s structure, so this specification marks these fields Conditional rather than Optional even though the XSD alone would suggest otherwise.

Holding period (Haltedauer). The minimum holding period is 45 days, measured within a window beginning 45 days before and ending 45 days after the income’s due date, using FIFO. HaltedauerMin45T counts shares held at least 45 days uninterrupted within that window; HaltedauerMin1J (conditional on HaltedauerMin45T > 0, and never exceeding it) counts, of those, shares also held at least one year; HaltedauerKuerzer45T counts shares held less than 45 days; AnteilePar50jEStG is HaltedauerMin45T minus HaltedauerMin1J.

Minimum value-change-risk retention (MinWertAendRisiko). Only relevant for shares that meet the minimum holding-period requirement under section 50j(1) but are not already covered by section 50j(4) sentence 2. GegenlAnsprueche records whether there were offsetting claims during the minimum holding period; when true, RisikoMin70 (conditional) records the number of shares for which the applicant bore at least 70% of the value-change risk during that period. GegenlAnspruecheAndere asks the same offsetting-claims question at the level of the entire share class, not just the section-50j-scoped shares.

Forwarding obligation (WeiterlVerpflichtung). WeiterlVerpfl records whether there was a direct or indirect obligation to pass on the capital income; when true, WeiterlVerpflAnteile (conditional) gives the affected share count. WeiterlVerpflAndere asks the same question beyond the section-50j-scoped shares.

Return obligation (RueckgabeVerpflichtung). Applies when capital income derives from shares transferred under civil law on or before the dividend date — securities loans, repurchase agreements (repos), and comparable spot contracts must be specified. RueckgabeVerpfl records whether such an obligation existed; when true, RueckgabeVerpflAnteile (conditional) gives the affected share count.

Per-depot transaction ledger (Transaktionsdaten). For every depot holding shares of the security, the full development of the holding —including all position changes and loan transactions — must be reported for the period from one year before the income’s inflow date to two months after it: Anfangsbestand/AnfangsbestandDatum (opening balance, dated exactly one year before the inflow date), every Transaktion in between (each carrying Handelstag [trade date], Transaktionsart [ZUGANG/inflow or ABGANG/outflow], Geschaeft [transaction type —PO purchase, SO sale, TL transfer due to securities lending, RL retransfer due to securities lending, TP transfer due to repo, RP retransfer due to repo], Stueckzahl [share count], and both an agreed and an actual settlement date), and Endbestand/EndbestandDatum (closing balance, dated exactly two months after the inflow date — BZSt’s own worked example: an inflow date of 2023-04-25 requires an EndbestandDatum of exactly 2023-06-25). TransaktionId must be sequential and non-gapped starting at 1 within each depot — not globally across depots or across the whole application — per BZSt’s own validation rule (status code 7601); if no transactions occurred for a depot in the reporting window, a single "shell" transaction carrying only depot information, and none of the trade-specific fields, is required instead of an empty transaction list.

6. Conformance requirements

A conforming producer MUST populate every field marked Required for each group it emits. Fields marked Conditional MUST be populated when the condition stated in their description holds, and MUST otherwise be omitted or left empty. Fields marked Optional MAY be omitted.

Enum-typed fields MUST carry one of the values enumerated for that field in Enumerations. A conforming consumer MUST reject an application whose enum-typed field carries a value outside the enumerated set.

7. Data dictionary

The following field-level definitions are generated from kafe.xsd. Each group below corresponds to one sheet of the accompanying Excel template. The creditorId column links the groups of a single disclosure together.

7.1. Creditors Natural

Significance. One row per creditor who is a natural person: identity, address, German tax office details, the authorised representative and legal representative (if any), the legal basis for the refund claim, bank details, the Switzerland questions, the affirmations, and (if claiming under section 32(6) German Corporate Tax Act) the tax-privileged-purposes block.

Cardinality. Exactly 1 row per creditor (this sheet defines that creditor’s id).

When to fill. Always, for every creditor who is a natural person.

#	Field	Requiredness	Type / Allowed values	Description
1	`id`	Required	Text (identifier used to link the sheets; any unique value)	Identifier for this creditor, defined by you. Referenced by the creditorId column on every other sheet.
2	`generalData/Country`	Optional	Enum (CountryISOAlpha2): `AD`, `AE`, `AF`, `AG`, `AI`, `AL`, `AM`, `AO`, `AQ`, `AR`, `AS`, `AT`, `AU`, `AW`, `AX`, `AZ`, `BA`, `BB`, `BD`, `BE`, `BF`, `BG`, `BH`, `BI`, `BJ`, `BL`, `BM`, `BN`, `BO`, `BQ`, `BR`, `BS`, `BT`, `BV`, `BW`, `BY`, `BZ`, `CA`, `CC`, `CD`, `CF`, `CG`, `CH`, `CI`, `CK`, `CL`, `CM`, `CN`, `CO`, `CP`, `CR`, `CU`, `CV`, `CW`, `CX`, `CY`, `CZ`, `DE`, `DJ`, `DK`, `DM`, `DO`, `DZ`, `EC`, `EE`, `EG`, `EH`, `ER`, `ES`, `ET`, `FI`, `FJ`, `FK`, `FM`, `FO`, `FR`, `GA`, `GB`, `GD`, `GE`, `GF`, `GG`, `GH`, `GI`, `GL`, `GM`, `GN`, `GP`, `GQ`, `GR`, `GS`, `GT`, `GU`, `GW`, `GY`, `HK`, `HM`, `HN`, `HR`, `HT`, `HU`, `ID`, `IE`, `IL`, `IM`, `IN`, `IO`, `IQ`, `IR`, `IS`, `IT`, `JE`, `JM`, `JO`, `JP`, `KE`, `KG`, `KH`, `KI`, `KM`, `KN`, `KP`, `KR`, `KW`, `KY`, `KZ`, `LA`, `LB`, `LC`, `LI`, `LK`, `LR`, `LS`, `LT`, `LU`, `LV`, `LY`, `MA`, `MC`, `MD`, `ME`, `MF`, `MG`, `MH`, `MK`, `ML`, `MM`, `MN`, `MO`, `MP`, `MQ`, `MR`, `MS`, `MT`, `MU`, `MV`, `MW`, `MX`, `MY`, `MZ`, `NA`, `NC`, `NE`, `NF`, `NG`, `NI`, `NL`, `NO`, `NP`, `NR`, `NU`, `NZ`, `OM`, `PA`, `PE`, `PF`, `PG`, `PH`, `PK`, `PL`, `PM`, `PN`, `PR`, `PS`, `PT`, `PW`, `PY`, `QA`, `RE`, `RO`, `RS`, `RU`, `RW`, `SA`, `SB`, `SC`, `SD`, `SE`, `SG`, `SH`, `SI`, `SJ`, `SK`, `SL`, `SM`, `SN`, `SO`, `SR`, `SS`, `ST`, `SV`, `SX`, `SY`, `SZ`, `TC`, `TD`, `TF`, `TG`, `TH`, `TJ`, `TK`, `TL`, `TM`, `TN`, `TO`, `TR`, `TT`, `TV`, `TW`, `TZ`, `UA`, `UG`, `UM`, `US`, `UY`, `UZ`, `VA`, `VC`, `VE`, `VG`, `VI`, `VN`, `VU`, `WF`, `WS`, `XK`, `YE`, `YT`, `ZA`, `ZM`, `ZW`	Country of residence
3	`CreditorNat/General_Data/WithholdingTaxNumber`	Optional	Numeric string (8-digit BZSt withholding-tax number)	Withholding tax number for refund
4	`CreditorNat/General_Data/FormOfAddress`	Required	Enum (Anrede): `FRAU`, `HERR`, `KEINE_ANREDE`	Form of address
5	`CreditorNat/General_Data/FormOfTitle`	Optional	Text (max 40)	Title
6	`CreditorNat/General_Data/Name`	Required	Text (max 120)	Last name
7	`CreditorNat/General_Data/GivenName`	Required	Text (max 80)	First and middle name
8	`CreditorNat/General_Data/Birthday`	Required	Date (YYYY-MM-DD)	Date of birth
9	`CreditorNat/General_Data/NationalityIsDE`	Optional	Enum (Boolean): `true`, `false`	Does the person with limited tax liability have German citizenship?
10	`CreditorNat/General_Data/NationalityIsKW`	Optional	Enum (Boolean): `true`, `false`	Does the person with limited tax liability have Kuwaiti citizenship?
11	`CreditorNat/General_Data/NationalityIsCH`	Optional	Enum (Boolean): `true`, `false`	Does the person with limited tax liability have Swiss citizenship?
12	`CreditorNat/General_Data/TinAvailable`	Required	Enum (Boolean): `true`, `false`	Does the person with limited tax liability have a foreign tax identification number?
13	`CreditorNat/General_Data/IDNumber_CountryOfResidence`	Optional	Text (max 40)	Foreign tax identification number
14	`CreditorNat/Address/Street`	Required	Text (max 120)	Street
15	`CreditorNat/Address/Floor`	Optional	Text (max 40)	Floor
16	`CreditorNat/Address/Apartment`	Optional	Text (max 40)	Apartment number
17	`CreditorNat/Address/StreetNumber`	Optional	Text (max 20)	Street number
18	`CreditorNat/Address/AdditionalAddressDetails`	Optional	Text (max 80)	Additional address details
19	`CreditorNat/Address/District`	Optional	Text (max 80)	District
20	`CreditorNat/Address/Postcode`	Optional	Text (max 20)	Postcode
21	`CreditorNat/Address/City`	Required	Text (max 120)	City
22	`CreditorNat/Address/Region_FederalState`	Optional	Text (max 120)	State or province
23	`CreditorNat/Address/Country`	Required	Text	Country
24	`CreditorNat/ContactPerson/FirstName`	Required	Text (max 80)	First and middle name
25	`CreditorNat/ContactPerson/Name`	Required	Text (max 120)	Last name
26	`CreditorNat/ContactPerson/Organization`	Optional	Text (max 256)	Organisation
27	`CreditorNat/ContactPerson/Email`	Optional	Text (max 254)	E-mail address
28	`CreditorNat/ContactPerson/PhoneNumber`	Optional	Text (max 21)	Telephone number (area code/phone number)
29	`CreditorNat/German_TaxOffice/German_TaxOffice`	Optional	Enum (Boolean): `true`, `false`	Is the person with limited tax liability registered with a German tax office?
30	`CreditorNat/German_TaxOffice/TaxNumber`	Optional	Text (max 13)	Tax number (13 digits)
31	`CreditorNat/German_TaxOffice/TaxLiabilityGermany`	Optional	Enum (Boolean): `true`, `false`	Was the person with limited tax liability subject to unlimited income tax liability and did this tax liability end in the year the tax was due or during the ten calendar years preceding the most recent inflow indicated in the application?
32	`CreditorNat/German_TaxOffice/TaxLiabilityGermany5Years`	Optional	Enum (Boolean): `true`, `false`	Was the person with limited tax liability subject to unlimited tax liability in Germany for at least five years during the ten years preceding the end of the unlimited tax liability?
33	`CreditorNat/German_TaxOffice/LiabilityEnded`	Optional	Text	In which calendar year did the unlimited tax liability end?
34	`AuthorizedRep/General_Data/LegalForm`	Optional	Enum (PersonChoice): `NatuerlichePerson`, `NichtNatuerlichePerson`	Which block below is filled in for this representative: a natural person or a non-natural person (organisation).
35	`AuthorizedRep/Authority/TaxProfessions`	Required	Enum (Boolean): `true`, `false`	I confirm that I am a member of the tax advisory professions within the meaning of sections 3 or 4 number 11 German Tax Advisory Act.
36	`AuthorizedRep/Authority/OtherReasons`	Required	Enum (Boolean): `true`, `false`	I confirm that I am authorised to provide assistance in tax matters for other reasons.
37	`AuthorizedRep/NaturalPerson/General_Data/FormOfAddress`	Required	Enum (Anrede): `FRAU`, `HERR`, `KEINE_ANREDE`	Form of address
38	`AuthorizedRep/NaturalPerson/General_Data/Title`	Optional	Text (max 40)	Title
39	`AuthorizedRep/NaturalPerson/General_Data/FirstName`	Required	Text (max 80)	First and middle name
40	`AuthorizedRep/NaturalPerson/General_Data/LastName`	Required	Text (max 120)	Last name
41	`AuthorizedRep/NonNaturalPerson/General_Data/Name`	Required	Text (max 256)	Legal name
42	`AuthorizedRep/NonNaturalPerson/General_Data/Department`	Optional	Text (max 80)	Department
43	`AuthorizedRep/Address/Street`	Required	Text (max 120)	Street
44	`AuthorizedRep/Address/StreetNumber`	Optional	Text (max 20)	Street number
45	`AuthorizedRep/Address/AdditionalAddressDetails`	Optional	Text (max 80)	Additional address details
46	`AuthorizedRep/Address/District`	Optional	Text (max 80)	District
47	`AuthorizedRep/Address/Postcode`	Optional	Text (max 20)	Postcode
48	`AuthorizedRep/Address/City`	Required	Text (max 120)	City
49	`AuthorizedRep/Address/Region_FederalState`	Optional	Text (max 120)	State or province
50	`AuthorizedRep/Address/Country`	Required	Text	Country
51	`AuthorizedRep/Address/Apartment`	Optional	Text (max 40)	Apartment number
52	`AuthorizedRep/Address/Floor`	Optional	Text (max 40)	Floor
53	`LegalRep/LegalForm`	Optional	Enum (PersonChoice): `NatuerlichePerson`, `NichtNatuerlichePerson`	Which block below is filled in for this representative: a natural person or a non-natural person (organisation).
54	`LegalRep/NatPerson/FormOfAddress`	Required	Enum (Anrede): `FRAU`, `HERR`, `KEINE_ANREDE`	Form of address
55	`LegalRep/NatPerson/Title`	Optional	Text (max 40)	Title
56	`LegalRep/NatPerson/FirstName`	Required	Text (max 80)	First and middle name
57	`LegalRep/NatPerson/LastName`	Required	Text (max 120)	Last name
58	`LegalRep/JurPerson/OrganisationName`	Required	Text (max 256)	Legal name
59	`LegalRep/JurPerson/OrganisationDepartment`	Optional	Text (max 80)	Department
60	`LegalRep/Address/Street`	Required	Text (max 120)	Street
61	`LegalRep/Address/City`	Required	Text (max 120)	City
62	`LegalRep/Address/Country`	Required	Text	Country
63	`LegalRep/Address/HouseNumber`	Optional	Text (max 20)	Street number
64	`LegalRep/Address/ApartmentNumber`	Optional	Text (max 40)	Apartment number
65	`LegalRep/Address/Floor`	Optional	Text (max 40)	Floor
66	`LegalRep/Address/District`	Optional	Text (max 80)	District
67	`LegalRep/Address/Region_FederalState`	Optional	Text (max 120)	State or province
68	`LegalRep/Address/PostCode`	Optional	Text (max 20)	Postcode
69	`LegalRep/Address/AdditionalAddressDetails`	Optional	Text (max 80)	Additional address details
70	`LegalBasis/DTA`	Required	Enum (Boolean): `true`, `false`	Double taxation agreements (DTAs) or other bilateral agreements KaFE also defines a seventh legal basis, IntOrg (agreements/conventions for international organisations and intergovernmental organisations), which status code 2101 treats as mutually exclusive with all six legal bases above; IntOrg has no column of its own in production’s own field list, so this template cannot express it. (status code 2101: "It is not permitted to combine the legal bases.")
71	`LegalBasis/Par43bEStG`	Required	Enum (Boolean): `true`, `false`	Section 43b German Income Tax Act (Directive 2011/96/EU)
72	`LegalBasis/Par44aEStG`	Required	Enum (Boolean): `true`, `false`	Section 44a (9) German Income Tax Act
73	`LegalBasis/Par50gEStG`	Required	Enum (Boolean): `true`, `false`	Section 50g German Income Tax Act
74	`LegalBasis/Par32Abs6KStG`	Conditional	Enum (Boolean): `true`, `false`	Section 32 (6) German Corporate Tax Act This legal basis only applies to claims concerning inflows on or after 15 April 2025; like the other legal-basis flags, it cannot be combined with the IntOrg legal basis (status code 2101: "It is not permitted to combine the legal bases.").
75	`LegalBasis/Art63AEUV`	Required	Enum (Boolean): `true`, `false`	Asserted claim under Article 63 of the Treaty on the Functioning of the European Union (TFEU)
76	`Bank/Name`	Required	Text (max 70)	Name of the bank
77	`Bank/City`	Required	Text (max 70)	City
78	`Bank/AccountHolder`	Required	Text (max 70)	Name of the the account holder
79	`Bank/Account/BIC`	Required	Text (max 11)	BIC/SWIFT code
80	`Bank/Account/IBAN`	Conditional	Text (max 34)	IBAN
81	`Bank/Account/AccountNumber`	Conditional	Text (max 40)	Indication of the account number, if no IBAN available
82	`Residence/NonResidency_DE`	Optional	Enum (Boolean): `true`, `false`	Was the person with limited tax liability a resident of the specified country of residence at the time of the inflow and did not have its registered office or place of management in Germany at that time?
83	`TaxTreatment/IdNr`	Optional	Text (max 11)	German tax identification number (IdNo) (11-digit)
84	`TaxTreatment/SwitzerlandQuestions/TaxLiabilityCH`	Required	Enum (Boolean): `true`, `false`	Has the person with limited tax liability been subject to the generally levied taxes in Switzerland (federal, cantonal, municipal) with all generally taxable income from Germany?
85	`TaxTreatment/SwitzerlandQuestions/In_Germany_Min_5_Years_Taxable`	Optional	Enum (Boolean): `true`, `false`	Was the person with limited tax liability subject to unlimited tax liability in Germany for at least five years?
86	`TaxTreatment/SwitzerlandQuestions/In_Germany_Tax_Liability_Ended`	Optional	Enum (Boolean): `true`, `false`	Did the unlimited tax liability in Germany end in the due year or in the five calendar years preceding the oldest inflow included in the application?
87	`TaxTreatment/SwitzerlandQuestions/DependantPersonalServices/EmploymentReasons`	Required	Enum (Boolean): `true`, `false`	Has the person with limited tax liability become resident in Switzerland, in order to pursue genuine employment there?
88	`TaxTreatment/SwitzerlandQuestions/DependantPersonalServices/Employer`	Optional	Text (max 500)	Name and address of the employer
89	`TaxTreatment/SwitzerlandQuestions/DependantPersonalServices/EconomicInterest`	Optional	Enum (Boolean): `true`, `false`	Does the person with limited tax liability have an interest in the employer or another significant economic interest (e.g. a participating loan)?
90	`TaxTreatment/SwitzerlandQuestions/DependantPersonalServices/EconomicInterestDescription`	Optional	Text (max 500)	Please describe
91	`TaxTreatment/SwitzerlandQuestions/DependantPersonalServices/MoveDate`	Optional	Date (YYYY-MM-DD)	When did the move to Switzerland take place?
92	`TaxTreatment/SwitzerlandQuestions/DependantPersonalServices/OtherReasons`	Optional	Text (max 500)	What were the reasons for moving to Switzerland?
93	`Affirmations/AdditionalInformation`	Optional	Text (max 5000)	Additional information on the application
94	`Affirmations/JustificationArt63TFEU`	Optional	Text (max 15000)	Justification for the asserted claim under Article 63 TFEU.
95	`Affirmations/ApplicationPar50c`	Required	Enum (Boolean): `true`, `false`	A refund according to section 50c (3) German Income Tax Act in connection with an agreement for the avoidance of double taxation (DTA) or other bilateral agreements has neither been applied for nor made to date.
96	`TaxPrivileges/ZER/Registration`	Required	Enum (Boolean): `true`, `false`	Is the person with limited tax liability recorded in the German register of non-profit organisations authorised to issue donation receipts (Zuwendungsempfängerregister)?
97	`TaxPrivileges/ZER/ReferenceNumber`	Optional	Text (max 36)	Reference number
98	`TaxPrivileges/Purposes/NonProfit`	Required	Enum (Boolean): `true`, `false`	The person with limited tax liability pursues public benefit purposes (section 52 of the Fiscal Code).
99	`TaxPrivileges/Purposes/PublicBenefitPurposes`	Optional	Text	Free-text list of which of the 26 numbered public-benefit purposes (section 52(2) German Fiscal Code) apply, e.g. '1, 8, 21'. The real schema models these as 26 separate yes/no flags (ZweckNr1..ZweckNr26, GemeinnuetzigeZwecke_Struct); this column collapses them into one field.
100	`TaxPrivileges/Purposes/Charity`	Required	Enum (Boolean): `true`, `false`	The person with limited tax liability pursues charitable purposes (section 53 of the Fiscal Code).
101	`TaxPrivileges/Purposes/Church`	Required	Enum (Boolean): `true`, `false`	The person with limited tax liability pursues ecclesiastical purposes (section 54 of the Fiscal Code).
102	`TaxPrivileges/Purposes/Exclusivity`	Required	Enum (Boolean): `true`, `false`	Does the person with limited tax liability serve directly and exclusively tax-privileged purposes (see sections 56 and 57 of the Fiscal Code)?
103	`TaxPrivileges/Purposes/StartDate`	Required	Date (YYYY-MM-DD)	Start of the public-benefit, charitable or ecclesiastical activity
104	`TaxPrivileges/Statuses/LastChangeDate`	Required	Date (YYYY-MM-DD)	Date on which the statutes were last changed
105	`TaxPrivileges/StructuralConnectionToGermany/TaxPrivilegedPurposesDE`	Required	Enum (Boolean): `true`, `false`	Is the person with limited tax liability pursuing the tax-privileged purposes at least partly in Germany?
106	`TaxPrivileges/StructuralConnectionToGermany/GermanResidentsEligibility`	Optional	Enum (Boolean): `true`, `false`	Are natural persons who have their place of residence or habitual abode in Germany being advanced?
107	`TaxPrivileges/StructuralConnectionToGermany/GermanReputation`	Optional	Enum (Boolean): `true`, `false`	Does the activity carried out by the taxpayer contribute to the reputation of the Federal Republic of Germany abroad?
108	`TaxPrivileges/StructuralConnectionToGermany/Explanation`	Required	Text (max 5000)	Specification how the connection to Germany is manifested
109	`TaxPrivileges/StructuralConnectionToGermany/AssetLock/GermanCorporation`	Required	Enum (Boolean): `true`, `false`	If the person with limited tax liabiliy is dissolved or liquidated or if its former purpose ceases, the assets accrue - at least in part - to a tax-privileged corporation resident in Germany for tax-privileged purposes.
110	`TaxPrivileges/StructuralConnectionToGermany/AssetLock/GermanCorporationKStG`	Required	Enum (Boolean): `true`, `false`	If the person with limited tax liabiliy is dissolved or liquidated or if its former purpose ceases, the assets accrue - at least in part - to one of the corporations listed in section 5 (2) of the Corporation Tax Act for tax-privileged purposes.
111	`TaxPrivileges/StructuralConnectionToGermany/AssetLock/LegalEntity`	Required	Enum (Boolean): `true`, `false`	If the person with limited tax liabiliy is dissolved or liquidated or if its former purpose ceases,the assets accrue - at least in part - to a legal person under public law for tax-privileged purposes.
112	`TaxPrivileges/StructuralConnectionToGermany/AssetLock/Other`	Required	Enum (Boolean): `true`, `false`	If the person with limited tax liabiliy is dissolved or liquidated or if its former purpose ceases,the assets accrue - at least in part - to another person.
113	`TaxPrivileges/Management`	Required	Enum (Boolean): `true`, `false`	Is the actual management directed exclusively and directly towards achieving the tax-privileged purposes and does it conform to the provisions on the requirements for tax privileges contained in the statutes?
114	`TaxPrivileges/ConstitutionLoyalty`	Required	Enum (Boolean): `true`, `false`	Does the person with limited tax liability advance efforts directed against the liberal democratic basic order (freiheitliche demokratische Grundordnung) or against the existence or security of the Federal Republic of Germany or its Länder?

7.2. Creditors Juridical

Significance. One row per creditor who is a juridical (non-natural) person: legal form, incorporation details, LEI/register/stock-exchange details, the option under section 1a German Corporate Tax Act, investment-fund questions, the authorised representative and legal representative (if any), the legal basis for the refund claim, bank details, and the affirmations.

Cardinality. Exactly 1 row per creditor (this sheet defines that creditor’s id).

When to fill. Always, for every creditor who is a juridical person.

#	Field	Requiredness	Type / Allowed values	Description
1	`id`	Required	Text (identifier used to link the sheets; any unique value)	Identifier for this creditor, defined by you. Referenced by the creditorId column on every other sheet.
2	`generalData/Country`	Optional	Enum (CountryISOAlpha2): `AD`, `AE`, `AF`, `AG`, `AI`, `AL`, `AM`, `AO`, `AQ`, `AR`, `AS`, `AT`, `AU`, `AW`, `AX`, `AZ`, `BA`, `BB`, `BD`, `BE`, `BF`, `BG`, `BH`, `BI`, `BJ`, `BL`, `BM`, `BN`, `BO`, `BQ`, `BR`, `BS`, `BT`, `BV`, `BW`, `BY`, `BZ`, `CA`, `CC`, `CD`, `CF`, `CG`, `CH`, `CI`, `CK`, `CL`, `CM`, `CN`, `CO`, `CP`, `CR`, `CU`, `CV`, `CW`, `CX`, `CY`, `CZ`, `DE`, `DJ`, `DK`, `DM`, `DO`, `DZ`, `EC`, `EE`, `EG`, `EH`, `ER`, `ES`, `ET`, `FI`, `FJ`, `FK`, `FM`, `FO`, `FR`, `GA`, `GB`, `GD`, `GE`, `GF`, `GG`, `GH`, `GI`, `GL`, `GM`, `GN`, `GP`, `GQ`, `GR`, `GS`, `GT`, `GU`, `GW`, `GY`, `HK`, `HM`, `HN`, `HR`, `HT`, `HU`, `ID`, `IE`, `IL`, `IM`, `IN`, `IO`, `IQ`, `IR`, `IS`, `IT`, `JE`, `JM`, `JO`, `JP`, `KE`, `KG`, `KH`, `KI`, `KM`, `KN`, `KP`, `KR`, `KW`, `KY`, `KZ`, `LA`, `LB`, `LC`, `LI`, `LK`, `LR`, `LS`, `LT`, `LU`, `LV`, `LY`, `MA`, `MC`, `MD`, `ME`, `MF`, `MG`, `MH`, `MK`, `ML`, `MM`, `MN`, `MO`, `MP`, `MQ`, `MR`, `MS`, `MT`, `MU`, `MV`, `MW`, `MX`, `MY`, `MZ`, `NA`, `NC`, `NE`, `NF`, `NG`, `NI`, `NL`, `NO`, `NP`, `NR`, `NU`, `NZ`, `OM`, `PA`, `PE`, `PF`, `PG`, `PH`, `PK`, `PL`, `PM`, `PN`, `PR`, `PS`, `PT`, `PW`, `PY`, `QA`, `RE`, `RO`, `RS`, `RU`, `RW`, `SA`, `SB`, `SC`, `SD`, `SE`, `SG`, `SH`, `SI`, `SJ`, `SK`, `SL`, `SM`, `SN`, `SO`, `SR`, `SS`, `ST`, `SV`, `SX`, `SY`, `SZ`, `TC`, `TD`, `TF`, `TG`, `TH`, `TJ`, `TK`, `TL`, `TM`, `TN`, `TO`, `TR`, `TT`, `TV`, `TW`, `TZ`, `UA`, `UG`, `UM`, `US`, `UY`, `UZ`, `VA`, `VC`, `VE`, `VG`, `VI`, `VN`, `VU`, `WF`, `WS`, `XK`, `YE`, `YT`, `ZA`, `ZM`, `ZW`	Country of residence
3	`generalData/LegalForm`	Optional	Enum (Rechtsformen): `NATP`, `KAPG`, `SOJP`, `INVF`, `PENF`, `GSTF`, `HHTR`, `PGES`	Legal form
4	`generalData/SpecificLegalForm`	Required	Text (max 80)	specific legal form
5	`generalData/ProfitsPG_CH`	Optional	Enum (Boolean): `true`, `false`	At least three quarters of the profits of the partnership attributable to persons who are resident in Switzerland as natural persons or legal entities within the meaning of art. 4 DTA-CH?
6	`CreditorJur/ContactPerson/FirstName`	Required	Text (max 80)	First and middle name
7	`CreditorJur/ContactPerson/Name`	Required	Text (max 120)	Last name
8	`CreditorJur/ContactPerson/Organization`	Optional	Text (max 256)	Organisation
9	`CreditorJur/ContactPerson/Email`	Optional	Text (max 254)	E-mail address
10	`CreditorJur/ContactPerson/PhoneNumber`	Optional	Text (max 21)	Telephone number (area code/phone number)
11	`CreditorJur/General_Data/DateOfEstablishment`	Required	Date (YYYY-MM-DD)	Date of incorporation
12	`CreditorJur/General_Data/IncorporationCountry`	Optional	Enum (CountryISOAlpha2): `AD`, `AE`, `AF`, `AG`, `AI`, `AL`, `AM`, `AO`, `AQ`, `AR`, `AS`, `AT`, `AU`, `AW`, `AX`, `AZ`, `BA`, `BB`, `BD`, `BE`, `BF`, `BG`, `BH`, `BI`, `BJ`, `BL`, `BM`, `BN`, `BO`, `BQ`, `BR`, `BS`, `BT`, `BV`, `BW`, `BY`, `BZ`, `CA`, `CC`, `CD`, `CF`, `CG`, `CH`, `CI`, `CK`, `CL`, `CM`, `CN`, `CO`, `CP`, `CR`, `CU`, `CV`, `CW`, `CX`, `CY`, `CZ`, `DE`, `DJ`, `DK`, `DM`, `DO`, `DZ`, `EC`, `EE`, `EG`, `EH`, `ER`, `ES`, `ET`, `FI`, `FJ`, `FK`, `FM`, `FO`, `FR`, `GA`, `GB`, `GD`, `GE`, `GF`, `GG`, `GH`, `GI`, `GL`, `GM`, `GN`, `GP`, `GQ`, `GR`, `GS`, `GT`, `GU`, `GW`, `GY`, `HK`, `HM`, `HN`, `HR`, `HT`, `HU`, `ID`, `IE`, `IL`, `IM`, `IN`, `IO`, `IQ`, `IR`, `IS`, `IT`, `JE`, `JM`, `JO`, `JP`, `KE`, `KG`, `KH`, `KI`, `KM`, `KN`, `KP`, `KR`, `KW`, `KY`, `KZ`, `LA`, `LB`, `LC`, `LI`, `LK`, `LR`, `LS`, `LT`, `LU`, `LV`, `LY`, `MA`, `MC`, `MD`, `ME`, `MF`, `MG`, `MH`, `MK`, `ML`, `MM`, `MN`, `MO`, `MP`, `MQ`, `MR`, `MS`, `MT`, `MU`, `MV`, `MW`, `MX`, `MY`, `MZ`, `NA`, `NC`, `NE`, `NF`, `NG`, `NI`, `NL`, `NO`, `NP`, `NR`, `NU`, `NZ`, `OM`, `PA`, `PE`, `PF`, `PG`, `PH`, `PK`, `PL`, `PM`, `PN`, `PR`, `PS`, `PT`, `PW`, `PY`, `QA`, `RE`, `RO`, `RS`, `RU`, `RW`, `SA`, `SB`, `SC`, `SD`, `SE`, `SG`, `SH`, `SI`, `SJ`, `SK`, `SL`, `SM`, `SN`, `SO`, `SR`, `SS`, `ST`, `SV`, `SX`, `SY`, `SZ`, `TC`, `TD`, `TF`, `TG`, `TH`, `TJ`, `TK`, `TL`, `TM`, `TN`, `TO`, `TR`, `TT`, `TV`, `TW`, `TZ`, `UA`, `UG`, `UM`, `US`, `UY`, `UZ`, `VA`, `VC`, `VE`, `VG`, `VI`, `VN`, `VU`, `WF`, `WS`, `XK`, `YE`, `YT`, `ZA`, `ZM`, `ZW`	Country under whose law the organisation/company is incorporated
13	`CreditorJur/General_Data/TinAvailable`	Required	Enum (Boolean): `true`, `false`	Does the person with limited tax liability have a foreign tax identification number?
14	`CreditorJur/General_Data/IDNumber_CountryOfResidence`	Optional	Text (max 40)	Foreign tax identification number
15	`CreditorJur/General_Data/TransparentEntity`	Optional	Enum (Boolean): `true`, `false`	Is the person with limited tax liability treated as a transparent entity by the tax authority of the country of residence?
16	`CreditorJur/General_Data/WithholdingTaxNumber`	Optional	Numeric string (8-digit BZSt withholding-tax number)	Withholding tax number for refund
17	`CreditorJur/General_Data/Name`	Required	Text (max 256)	Legal name
18	`CreditorJur/General_Data/Department`	Optional	Text (max 80)	Department
19	`CreditorJur/Address/Street`	Required	Text (max 120)	Street
20	`CreditorJur/Address/StreetNumber`	Optional	Text (max 20)	Street number
21	`CreditorJur/Address/AdditionalAddressDetails`	Optional	Text (max 80)	Additional address details
22	`CreditorJur/Address/District`	Optional	Text (max 80)	District
23	`CreditorJur/Address/Postcode`	Optional	Text (max 20)	Postcode
24	`CreditorJur/Address/City`	Required	Text (max 120)	City
25	`CreditorJur/Address/Region_FederalState`	Optional	Text (max 120)	State or province
26	`CreditorJur/Address/Country`	Required	Text	Country
27	`CreditorJur/Address/Apartment`	Optional	Text (max 40)	Apartment number
28	`CreditorJur/Address/Floor`	Optional	Text (max 40)	Floor
29	`CreditorJur/LEI`	Optional	Text (max 20)	Legal Entity Identifier (LEI)
30	`CreditorJur/Register/Register`	Required	Enum (Boolean): `true`, `false`	Is the person with limited tax liability entered in a register (e.g. company register, commercial register, foundation register)?
31	`CreditorJur/Register/RegistryAuthority`	Conditional	Text (max 80)	Registry authority
32	`CreditorJur/Register/RegistrationNumber`	Conditional	Text (max 40)	Registration number
33	`CreditorJur/Boerse/StockExchange`	Required	Enum (Boolean): `true`, `false`	Are the principal class of shares belonging to the person subject to limited tax liability subject to substantial and regular trading on a recognised stock exchange?
34	`CreditorJur/Boerse/ISIN`	Optional	ISIN (12-digit)	ISIN (12-digit)
35	`CreditorJur/Boerse/Boersenplatz`	Optional	Text (max 120)	Stock exchange on which the stocks are traded.
36	`CreditorJur/German_TaxOffice/German_TaxOffice`	Optional	Enum (Boolean): `true`, `false`	Is the person with limited tax liability registered with a German tax office?
37	`CreditorJur/German_TaxOffice/TaxNumber`	Optional	Text (max 13)	Tax number (13 digits)
38	`CreditorJur/OptingUnderCorpTaxAct/OptionKStG`	Required	Enum (Boolean): `true`, `false`	Has the option to be treated like a corporation for tax purposes pursuant to section 1a German Corporate Income Tax Act been exercised?
39	`CreditorJur/OptingUnderCorpTaxAct/TaxAuthority`	Optional	Enum (Steuerbehoerden): `FA`, `BZST`	Tax authority
40	`CreditorJur/OptingUnderCorpTaxAct/FileNumber`	Optional	Text (max 30)	File number / tax number
41	`InvTaxAct/Requested_StatusCertificate`	Required	Enum (Boolean): `true`, `false`	Has a status certificate pursuant to section 7 (3) Investment Tax Act been issued or applied for?
42	`InvTaxAct/StatusCertificateDetails/Issuer`	Optional	Enum (Steuerbehoerden): `FA`, `BZST`	Issuing authority or authority to which the status certificate was applied for
43	`InvTaxAct/StatusCertificateDetails/FileNumber`	Optional	Text (max 13)	Ordinal number / tax number (if issued)
44	`InvTaxAct/StatusCertificateDetails/Period/from`	Optional	Date (YYYY-MM-DD)	Valid from
45	`InvTaxAct/StatusCertificateDetails/Period/to`	Optional	Date (YYYY-MM-DD)	Valid until
46	`InvTaxAct/SpecialInvestmentFunds/Special`	Required	Enum (Boolean): `true`, `false`	Is this a special investment fund within the meaning of section 26 Investment Tax Act?
47	`InvTaxAct/SpecialInvestmentFunds/TransparencyOption`	Optional	Enum (Boolean): `true`, `false`	Has the transparency option been exercised?
48	`AuthorizedRep/General_Data/LegalForm`	Optional	Enum (PersonChoice): `NatuerlichePerson`, `NichtNatuerlichePerson`	Which block below is filled in for this representative: a natural person or a non-natural person (organisation).
49	`AuthorizedRep/Authority/TaxProfessions`	Required	Enum (Boolean): `true`, `false`	I confirm that I am a member of the tax advisory professions within the meaning of sections 3 or 4 number 11 German Tax Advisory Act.
50	`AuthorizedRep/Authority/OtherReasons`	Required	Enum (Boolean): `true`, `false`	I confirm that I am authorised to provide assistance in tax matters for other reasons.
51	`AuthorizedRep/NaturalPerson/General_Data/FormOfAddress`	Required	Enum (Anrede): `FRAU`, `HERR`, `KEINE_ANREDE`	Form of address
52	`AuthorizedRep/NaturalPerson/General_Data/Title`	Optional	Text (max 40)	Title
53	`AuthorizedRep/NaturalPerson/General_Data/FirstName`	Required	Text (max 80)	First and middle name
54	`AuthorizedRep/NaturalPerson/General_Data/LastName`	Required	Text (max 120)	Last name
55	`AuthorizedRep/NonNaturalPerson/General_Data/Name`	Required	Text (max 256)	Legal name
56	`AuthorizedRep/NonNaturalPerson/General_Data/Department`	Optional	Text (max 80)	Department
57	`AuthorizedRep/Address/Street`	Required	Text (max 120)	Street
58	`AuthorizedRep/Address/StreetNumber`	Optional	Text (max 20)	Street number
59	`AuthorizedRep/Address/AdditionalAddressDetails`	Optional	Text (max 80)	Additional address details
60	`AuthorizedRep/Address/District`	Optional	Text (max 80)	District
61	`AuthorizedRep/Address/Postcode`	Optional	Text (max 20)	Postcode
62	`AuthorizedRep/Address/City`	Required	Text (max 120)	City
63	`AuthorizedRep/Address/Region_FederalState`	Optional	Text (max 120)	State or province
64	`AuthorizedRep/Address/Country`	Required	Text	Country
65	`AuthorizedRep/Address/Apartment`	Optional	Text (max 40)	Apartment number
66	`AuthorizedRep/Address/Floor`	Optional	Text (max 40)	Floor
67	`LegalRep/LegalForm`	Optional	Enum (PersonChoice): `NatuerlichePerson`, `NichtNatuerlichePerson`	Which block below is filled in for this representative: a natural person or a non-natural person (organisation).
68	`LegalRep/NatPerson/FormOfAddress`	Required	Enum (Anrede): `FRAU`, `HERR`, `KEINE_ANREDE`	Form of address
69	`LegalRep/NatPerson/Title`	Optional	Text (max 40)	Title
70	`LegalRep/NatPerson/FirstName`	Required	Text (max 80)	First and middle name
71	`LegalRep/NatPerson/LastName`	Required	Text (max 120)	Last name
72	`LegalRep/JurPerson/OrganisationName`	Required	Text (max 256)	Legal name
73	`LegalRep/JurPerson/OrganisationDepartment`	Optional	Text (max 80)	Department
74	`LegalRep/Address/Street`	Required	Text (max 120)	Street
75	`LegalRep/Address/City`	Required	Text (max 120)	City
76	`LegalRep/Address/Country`	Required	Text	Country
77	`LegalRep/Address/HouseNumber`	Optional	Text (max 20)	Street number
78	`LegalRep/Address/ApartmentNumber`	Optional	Text (max 40)	Apartment number
79	`LegalRep/Address/Floor`	Optional	Text (max 40)	Floor
80	`LegalRep/Address/District`	Optional	Text (max 80)	District
81	`LegalRep/Address/Region_FederalState`	Optional	Text (max 120)	State or province
82	`LegalRep/Address/PostCode`	Optional	Text (max 20)	Postcode
83	`LegalRep/Address/AdditionalAddressDetails`	Optional	Text (max 80)	Additional address details
84	`Residence/NonResidency_DE`	Optional	Enum (Boolean): `true`, `false`	Was the person with limited tax liability a resident of the specified country of residence at the time of the inflow and did not have its registered office or place of management in Germany at that time?
85	`Management/DifferentAddress`	Required	Enum (Boolean): `true`, `false`	Weicht der Ort der tatsächlichen Geschäftsleitung von der angegebenen Adresse ab?
86	`Management/Address/Street`	Required	Text (max 120)	Street
87	`Management/Address/City`	Required	Text (max 120)	City
88	`Management/Address/Country`	Required	Text	Country
89	`Management/Address/HouseNumber`	Optional	Text (max 20)	Street number
90	`Management/Address/ApartmentNumber`	Optional	Text (max 40)	Apartment number
91	`Management/Address/Floor`	Optional	Text (max 40)	Floor
92	`Management/Address/District`	Optional	Text (max 80)	District
93	`Management/Address/Region_FederalState`	Optional	Text (max 120)	State or province
94	`Management/Address/PostCode`	Optional	Text (max 20)	Postcode
95	`Management/Address/AdditionalAddressDetails`	Optional	Text (max 80)	Additional address details
96	`TaxTreatment/W-IdNr`	Optional	Text (max 16)	Business identification number
97	`LegalBasis/DTA`	Required	Enum (Boolean): `true`, `false`	Double taxation agreements (DTAs) or other bilateral agreements KaFE also defines a seventh legal basis, IntOrg (agreements/conventions for international organisations and intergovernmental organisations), which status code 2101 treats as mutually exclusive with all six legal bases above; IntOrg has no column of its own in production’s own field list, so this template cannot express it. (status code 2101: "It is not permitted to combine the legal bases.")
98	`LegalBasis/Par43bEStG`	Required	Enum (Boolean): `true`, `false`	Section 43b German Income Tax Act (Directive 2011/96/EU)
99	`LegalBasis/Par44aEStG`	Required	Enum (Boolean): `true`, `false`	Section 44a (9) German Income Tax Act
100	`LegalBasis/Par50gEStG`	Required	Enum (Boolean): `true`, `false`	Section 50g German Income Tax Act
101	`LegalBasis/Par32Abs6KStG`	Conditional	Enum (Boolean): `true`, `false`	Section 32 (6) German Corporate Tax Act This legal basis only applies to claims concerning inflows on or after 15 April 2025; like the other legal-basis flags, it cannot be combined with the IntOrg legal basis (status code 2101: "It is not permitted to combine the legal bases.").
102	`LegalBasis/Art63AEUV`	Required	Enum (Boolean): `true`, `false`	Asserted claim under Article 63 of the Treaty on the Functioning of the European Union (TFEU)
103	`Bank/Name`	Required	Text (max 70)	Name of the bank
104	`Bank/City`	Required	Text (max 70)	City
105	`Bank/AccountHolder`	Required	Text (max 70)	Name of the the account holder
106	`Bank/Account/BIC`	Required	Text (max 11)	BIC/SWIFT code
107	`Bank/Account/IBAN`	Conditional	Text (max 34)	IBAN
108	`Bank/Account/AccountNumber`	Conditional	Text (max 40)	Indication of the account number, if no IBAN available
109	`Affirmations/AdditionalInformation`	Optional	Text (max 5000)	Additional information on the application
110	`Affirmations/JustificationArt63TFEU`	Optional	Text (max 15000)	Justification for the asserted claim under Article 63 TFEU.
111	`Affirmations/ApplicationPar50c`	Required	Enum (Boolean): `true`, `false`	A refund according to section 50c (3) German Income Tax Act in connection with an agreement for the avoidance of double taxation (DTA) or other bilateral agreements has neither been applied for nor made to date.
112	`Affirmations/ApplicationPar11InvStG`	Optional	Enum (Boolean): `true`, `false`	A refund in accordance with section 11 Investment Tax Act was neither applied for nor made to the Federal Central Tax Office or another tax authority.
113	`TaxPrivileges/ZER/Registration`	Required	Enum (Boolean): `true`, `false`	Is the person with limited tax liability recorded in the German register of non-profit organisations authorised to issue donation receipts (Zuwendungsempfängerregister)?
114	`TaxPrivileges/ZER/ReferenceNumber`	Optional	Text (max 36)	Reference number
115	`TaxPrivileges/Purposes/NonProfit`	Required	Enum (Boolean): `true`, `false`	The person with limited tax liability pursues public benefit purposes (section 52 of the Fiscal Code).
116	`TaxPrivileges/Purposes/PublicBenefitPurposes`	Optional	Text	Free-text list of which of the 26 numbered public-benefit purposes (section 52(2) German Fiscal Code) apply, e.g. '1, 8, 21'. The real schema models these as 26 separate yes/no flags (ZweckNr1..ZweckNr26, GemeinnuetzigeZwecke_Struct); this column collapses them into one field.
117	`TaxPrivileges/Purposes/Charity`	Required	Enum (Boolean): `true`, `false`	The person with limited tax liability pursues charitable purposes (section 53 of the Fiscal Code).
118	`TaxPrivileges/Purposes/Church`	Required	Enum (Boolean): `true`, `false`	The person with limited tax liability pursues ecclesiastical purposes (section 54 of the Fiscal Code).
119	`TaxPrivileges/Purposes/Exclusivity`	Required	Enum (Boolean): `true`, `false`	Does the person with limited tax liability serve directly and exclusively tax-privileged purposes (see sections 56 and 57 of the Fiscal Code)?
120	`TaxPrivileges/Purposes/StartDate`	Required	Date (YYYY-MM-DD)	Start of the public-benefit, charitable or ecclesiastical activity
121	`TaxPrivileges/Statuses/LastChangeDate`	Required	Date (YYYY-MM-DD)	Date on which the statutes were last changed
122	`TaxPrivileges/StructuralConnectionToGermany/TaxPrivilegedPurposesDE`	Required	Enum (Boolean): `true`, `false`	Is the person with limited tax liability pursuing the tax-privileged purposes at least partly in Germany?
123	`TaxPrivileges/StructuralConnectionToGermany/GermanResidentsEligibility`	Optional	Enum (Boolean): `true`, `false`	Are natural persons who have their place of residence or habitual abode in Germany being advanced?
124	`TaxPrivileges/StructuralConnectionToGermany/GermanReputation`	Optional	Enum (Boolean): `true`, `false`	Does the activity carried out by the taxpayer contribute to the reputation of the Federal Republic of Germany abroad?
125	`TaxPrivileges/StructuralConnectionToGermany/Explanation`	Required	Text (max 5000)	Specification how the connection to Germany is manifested
126	`TaxPrivileges/StructuralConnectionToGermany/AssetLock/GermanCorporation`	Required	Enum (Boolean): `true`, `false`	If the person with limited tax liabiliy is dissolved or liquidated or if its former purpose ceases, the assets accrue - at least in part - to a tax-privileged corporation resident in Germany for tax-privileged purposes.
127	`TaxPrivileges/StructuralConnectionToGermany/AssetLock/GermanCorporationKStG`	Required	Enum (Boolean): `true`, `false`	If the person with limited tax liabiliy is dissolved or liquidated or if its former purpose ceases, the assets accrue - at least in part - to one of the corporations listed in section 5 (2) of the Corporation Tax Act for tax-privileged purposes.
128	`TaxPrivileges/StructuralConnectionToGermany/AssetLock/LegalEntity`	Required	Enum (Boolean): `true`, `false`	If the person with limited tax liabiliy is dissolved or liquidated or if its former purpose ceases,the assets accrue - at least in part - to a legal person under public law for tax-privileged purposes.
129	`TaxPrivileges/StructuralConnectionToGermany/AssetLock/Other`	Required	Enum (Boolean): `true`, `false`	If the person with limited tax liabiliy is dissolved or liquidated or if its former purpose ceases,the assets accrue - at least in part - to another person.
130	`TaxPrivileges/Management`	Required	Enum (Boolean): `true`, `false`	Is the actual management directed exclusively and directly towards achieving the tax-privileged purposes and does it conform to the provisions on the requirements for tax privileges contained in the statutes?
131	`TaxPrivileges/ConstitutionLoyalty`	Required	Enum (Boolean): `true`, `false`	Does the person with limited tax liability advance efforts directed against the liberal democratic basic order (freiheitliche demokratische Grundordnung) or against the existence or security of the Federal Republic of Germany or its Länder?

7.3. Certificates Of Residence

Significance. One row per certificate of residence (Ansässigkeitsbescheinigung): issuing authority, issue date and validity period.

Cardinality. 0..n rows per creditorId.

When to fill. Whenever an income on the Income sheet references it via CertificateOfResidenceId.

#	Field	Requiredness	Type / Allowed values	Description
1	`creditorId`	Required	Text (identifier used to link the sheets; any unique value)	Foreign key. Must match an id value on the '1 Creditors Natural' or '2 Creditors Juridical' sheet (whichever this creditor is a natural or juridical person).
2	`id`	Required	Text (identifier used to link the sheets; any unique value)	Identifier for this certificate of residence, defined by you. Referenced by the CertificateOfResidenceId column on the Income sheet.
3	`Issuer`	Required	Text (max 80)	Issuing authority
4	`IssuedAt`	Required	Date (YYYY-MM-DD)	Date of issue
5	`ValidFrom`	Required	Date (YYYY-MM-DD)	Valid from
6	`ValidUntil`	Required	Date (YYYY-MM-DD)	Valid until

7.4. Income

Significance. One row per taxed capital income event: type of income, security identification, the debtor, the amount and date of inflow, the tax certificate/other-document details, the beneficial-ownership and residency questions, the indirect-holding and substantial-holding questions, the remittance-base clause, and (where section 50j German Income Tax Act applies) the Par50jEStG holding-period / risk / forwarding / return-obligation block.

Cardinality. 1..n rows per creditorId.

When to fill. Always -- every application needs at least one taxed income.

#	Field	Requiredness	Type / Allowed values	Description
1	`creditorId`	Required	Text (identifier used to link the sheets; any unique value)	Foreign key. Must match an id value on the '1 Creditors Natural' or '2 Creditors Juridical' sheet (whichever this creditor is a natural or juridical person).
2	`incomeId`	Required	Integer	Sequence number of the income, starting with 1 (KaFE’s own ErtragId). Also serves, together with creditorId, as the linking key referenced by the '5 Investment Chain' and '6 Transaction Data' sheets.
3	`CertificateOfResidenceId`	Required	Text (identifier used to link the sheets; any unique value)	Foreign key. Must match an id value on the '3 Certificates Of Residence' sheet -- identifies which certificate of residence supports this income.
4	`CapitalIncome`	Required	Enum (KapitalertragArt): `DIVIDENDEN`, `AUSSCH_KAPG`, `GENUSSR_ML`, `GENUSSR_OL`, `WANDELANL`, `LEBENSVERS`, `EINN_STILLG`, `PART_DARL`, `GEWINNOBL`, `GRENZKW`, `SONSTIGE`	Type of capital income
5	`Stocks_ConvertibleBonds/ISIN`	Optional	ISIN (12-digit)	ISIN (12-digit)
6	`Stocks_ConvertibleBonds/NumberOfShares`	Optional	Decimal (4 decimals)	Number of shares/bonds
7	`SubstantialHolding/IsSubstantial`	Optional	Enum (Boolean): `true`, `false`	Is it a substential holding (at least 10 %)?
8	`SubstantialHolding/Ownership`	Optional	Decimal (4 decimals)	Size of the ownership interest (in %)
9	`SubstantialHolding/HoldingPeriod18M`	Optional	Enum (Boolean): `true`, `false`	Has the investment been held for a period of at least 18 months?
10	`SubstantialHolding/HoldingPeriod12M`	Optional	Enum (Boolean): `true`, `false`	Has the investment been held for a period of at least one year?
11	`SubstantialHolding/HoldingPeriod6M`	Optional	Enum (Boolean): `true`, `false`	Has the investment been held for a period of at least 6 months?
12	`IndirectHolding/IndirectHolding`	Required	Enum (Boolean): `true`, `false`	Is it a joint deposit/account or another form of indirect holding?
13	`IndirectHolding/CompanyOfSpouses`	Optional	Enum (Boolean): `true`, `false`	Handelt es sich um eine Gesellschaft von Ehegatten, die jeweils zu 50% beteiligt sind?
14	`IndirectHolding/SizeOfIndirectHolding`	Required	Decimal (4 decimals)	Size of the indirect holding (in %)
15	`Debtor/Name`	Required	Text (max 256)	Debtor of the capital income / distributing company
16	`Debtor/TaxNumber`	Optional	Text (max 13)	Tax number
17	`NonResidency_DE`	Optional	Enum (Boolean): `true`, `false`	Was the person with limited tax liability a resident of the specified country of residence at the time of the inflow and did not have its registered office or place of management in Germany at that time?
18	`DateOfReceiptOfCapitalIncome`	Required	Date (YYYY-MM-DD)	Date of receipt of capital income
19	`GrossIncomeFromCapitalReceived`	Required	Decimal (2 decimals)	Gross income from capital received (in Euro)
20	`Withheld_Taxes`	Required	Decimal (2 decimals)	Withheld German capital income tax (in Euro)
21	`Requested_Refund`	Optional	Decimal	The refund amount being claimed for this income (informational; BZSt itself computes the actual refund from the withheld tax and the applicable treaty/statutory rate -- this is not a real KaFE XSD field).
22	`DocumentDescription`	Required	Text (max 120)	Short description of the file content (e.g. certificate of residence).
23	`DocumentProof/TaxCertificateNumber`	Optional	UUID (xxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxx)	Serial number
24	`Hidden_ProfitDistribution/ConstructiveDividend`	Optional	Enum (Boolean): `true`, `false`	Does it concern a constructive dividend?
25	`Economic_Ownership/Ownership_and_Right_To_Use`	Required	Enum (Boolean): `true`, `false`	Did the person with limited tax liability hold the beneficial ownership (right to use the income) at the time of the inflow?
26	`TaxExemption`	Optional	Enum (Boolean): `true`, `false`	Was the person with limited tax liability fully (or partially) exempt from tax in the specified country of residence at the time of the inflow?
27	`LifeInsurancePolicyNumber`	Optional	Text (max 40)	Policy number of the life insurance
28	`Depositary_Receipts/Is_DR`	Optional	Enum (Boolean): `true`, `false`	Are they depositary receipts? e.g. American Depositary Receipts (ADR).
29	`Depositary_Receipts/ISIN_DR`	Optional	ISIN (12-digit)	ISIN of the underlying (12-digit)
30	`RemittanceBase/IsSubject`	Required	Enum (Boolean): `true`, `false`	Werden die Erträge im angegebenen Ansässigkeitsstaat nur dann der Besteuerung unterworfen, wenn sie dorthin überwiesen oder dort bezogen worden sind (Überweisungsklausel)?
31	`RemittanceBase/Amount`	Optional	Decimal (2 decimals)	Betrag, der in den Ansässigkeitsstaat überwiesen oder dort bezogen wurde.
32	`Business_Establishment/Business_Establishment_DE`	Optional	Enum (Boolean): `true`, `false`	Has the capital income distributed to a permanent establishment / fixed entity located in Germany of the person subject to limited taxation?
33	`UnlimitedForeignCorporateTaxLiability`	Optional	Enum (Boolean): `true`, `false`	Was the person with limited tax liability subject to unlimited corporate income tax liability or a comparable tax liability in their country of residence without any option to choose?
34	`CreditAmount`	Optional	Decimal (2 decimals)	To what extent was the German capital gains tax credited in full or in part against taxation in the country of residence or deducted from the tax base, or is it possible to carry this forward to future tax periods (tax credit carryforward)?
35	`Questions_for_50j/HoldingPeriod/HoldingMore45D`	Conditional	Decimal (4 decimals)	Anzahl der Anteile, die innerhalb des Mindesthaltezeitraums an mindestens 45 Tagen ohne Unterbrechung gehalten wurden (§ 50j Absatz 4 Satz 2 EStG).
36	`Questions_for_50j/HoldingPeriod/HoldingMore1Y`	Conditional	Decimal (4 decimals)	Davon Anzahl der Anteile, die im Zeitpunkt des Zuflusses mindestens ein Jahr ohne Unterbrechung gehalten wurden (§ 50j Absatz 4 Satz 2 EStG).
37	`Questions_for_50j/HoldingPeriod/HoldingLess45D`	Conditional	Decimal (4 decimals)	Anzahl der Anteile, die kürzer 45 Tage gehalten wurden.
38	`Questions_for_50j/HoldingPeriod/SharesPar50jEStG`	Conditional	Decimal (4 decimals)	Anzahl der Anteile im Sinne des § 50j EStG.
39	`Questions_for_50j/MinValueChangeRisk/OpposingClaims`	Conditional	Enum (Boolean): `true`, `false`	Hatte die beschränkt steuerpflichtige Person oder eine ihr nahestehende Person während der Mindesthaltedauer gegenläufige Ansprüche?
40	`Questions_for_50j/MinValueChangeRisk/RiskMin70`	Conditional	Decimal (4 decimals)	Anzahl der Anteile, für die die beschränkt steuerpflichtige Person das Wertänderungsrisiko während der Mindesthaltedauer zu mindestens 70% getragen hat. (Bezogen auf die Anteile im Sinne des § 50j EStG)
41	`Questions_for_50j/MinValueChangeRisk/OtherOpposingClaims`	Conditional	Enum (Boolean): `true`, `false`	Waren während der Mindesthaltedauer gegenläufige Ansprüche vorhanden, die nicht vollständig den Anteilen im Sinne des § 50j EStG (Haltedauer mindestens 45 Tage, jedoch kürzer als 1 Jahr) zugeordnet waren? (Die Frage bezieht sich auf den gesamten Bestand der Anteils- oder Genussscheingattung.)
42	`Questions_for_50j/ForwardingObligation/ForwardingObligation`	Conditional	Enum (Boolean): `true`, `false`	Lag eine Verpflichtung zur unmittelbaren oder mittelbaren Weiterleitung der Kapitalerträge vor?
43	`Questions_for_50j/ForwardingObligation/NumberOfShares`	Conditional	Decimal (4 decimals)	Anzahl der Anteile, für die eine Verpflichtung zur unmittelbaren oder mittelbaren Weiterleitung der Kapitalerträge vorlag. (Bezogen auf die Anteile im Sinne des § 50j EStG)
44	`Questions_for_50j/ForwardingObligation/FurtherForwardingObligation`	Conditional	Enum (Boolean): `true`, `false`	Lag eine Verpflichtung zur unmittelbaren oder mittelbaren Weiterleitung der Kapitalerträge vor, die über die Anteile im Sinne des § 50j EStG (Haltedauer mindestens 45 Tage, jedoch kürzer als 1 Jahr) hinausgeht? (Bezogen auf den gesamten Bestand der Anteils- oder Genussscheingattung.)
45	`Questions_for_50j/ReturnObligation/ReturnObligation`	Conditional	Enum (Boolean): `true`, `false`	Lagen Rückgabeverpflichtungen ohne Dividendenberechtigung für mit Dividendenberechtigung erworbene Anteile vor? (Bezogen auf den gesamten Bestand der Anteils- oder Genussscheingattung.)
46	`Questions_for_50j/ReturnObligation/NumberOfShares`	Conditional	Decimal (4 decimals)	Anzahl der Anteile, für die eine Rückgabeverpflichtung ohne Dividendenberechtigung für mit Dividendenberechtigung erworbene Anteile vorlag.

7.5. Investment Chain

Significance. The chain of companies through which an indirect holding (MittelbareBeteiligung) is held: each link’s organisation, legal form, ownership percentage, country of residence, tax number/TIN, and whether it is exclusively asset-managing.

Cardinality. 0..n rows per (creditorId, incomeId) pair, ordered by SequenceNumber.

When to fill. Only when the corresponding income’s IndirectHolding/IndirectHolding = true.

#	Field	Requiredness	Type / Allowed values	Description
1	`creditorId`	Required	Text (identifier used to link the sheets; any unique value)	Foreign key. Must match an id value on the '1 Creditors Natural' or '2 Creditors Juridical' sheet (whichever this creditor is a natural or juridical person).
2	`incomeId`	Required	Text (identifier used to link the sheets; any unique value)	Foreign key. Must match an incomeId value on the '4 Income' sheet for this creditorId.
3	`SequenceNumber`	Required	Integer	Sequence number of the holding. From the person subject of limited taxation to the debtor oft he capital income / distributing company, starting at 1.
4	`OrganizationName`	Required	Text (max 256)	Company name
5	`LegalForm`	Required	Text (max 80)	Legal form
6	`Ownership`	Required	Decimal (4 decimals)	Size of the ownership in interest (in %)
7	`Country`	Optional	Enum (CountryISOAlpha2): `AD`, `AE`, `AF`, `AG`, `AI`, `AL`, `AM`, `AO`, `AQ`, `AR`, `AS`, `AT`, `AU`, `AW`, `AX`, `AZ`, `BA`, `BB`, `BD`, `BE`, `BF`, `BG`, `BH`, `BI`, `BJ`, `BL`, `BM`, `BN`, `BO`, `BQ`, `BR`, `BS`, `BT`, `BV`, `BW`, `BY`, `BZ`, `CA`, `CC`, `CD`, `CF`, `CG`, `CH`, `CI`, `CK`, `CL`, `CM`, `CN`, `CO`, `CP`, `CR`, `CU`, `CV`, `CW`, `CX`, `CY`, `CZ`, `DE`, `DJ`, `DK`, `DM`, `DO`, `DZ`, `EC`, `EE`, `EG`, `EH`, `ER`, `ES`, `ET`, `FI`, `FJ`, `FK`, `FM`, `FO`, `FR`, `GA`, `GB`, `GD`, `GE`, `GF`, `GG`, `GH`, `GI`, `GL`, `GM`, `GN`, `GP`, `GQ`, `GR`, `GS`, `GT`, `GU`, `GW`, `GY`, `HK`, `HM`, `HN`, `HR`, `HT`, `HU`, `ID`, `IE`, `IL`, `IM`, `IN`, `IO`, `IQ`, `IR`, `IS`, `IT`, `JE`, `JM`, `JO`, `JP`, `KE`, `KG`, `KH`, `KI`, `KM`, `KN`, `KP`, `KR`, `KW`, `KY`, `KZ`, `LA`, `LB`, `LC`, `LI`, `LK`, `LR`, `LS`, `LT`, `LU`, `LV`, `LY`, `MA`, `MC`, `MD`, `ME`, `MF`, `MG`, `MH`, `MK`, `ML`, `MM`, `MN`, `MO`, `MP`, `MQ`, `MR`, `MS`, `MT`, `MU`, `MV`, `MW`, `MX`, `MY`, `MZ`, `NA`, `NC`, `NE`, `NF`, `NG`, `NI`, `NL`, `NO`, `NP`, `NR`, `NU`, `NZ`, `OM`, `PA`, `PE`, `PF`, `PG`, `PH`, `PK`, `PL`, `PM`, `PN`, `PR`, `PS`, `PT`, `PW`, `PY`, `QA`, `RE`, `RO`, `RS`, `RU`, `RW`, `SA`, `SB`, `SC`, `SD`, `SE`, `SG`, `SH`, `SI`, `SJ`, `SK`, `SL`, `SM`, `SN`, `SO`, `SR`, `SS`, `ST`, `SV`, `SX`, `SY`, `SZ`, `TC`, `TD`, `TF`, `TG`, `TH`, `TJ`, `TK`, `TL`, `TM`, `TN`, `TO`, `TR`, `TT`, `TV`, `TW`, `TZ`, `UA`, `UG`, `UM`, `US`, `UY`, `UZ`, `VA`, `VC`, `VE`, `VG`, `VI`, `VN`, `VU`, `WF`, `WS`, `XK`, `YE`, `YT`, `ZA`, `ZM`, `ZW`	Country of residence
8	`GermanTaxNumber`	Optional	Text (max 13)	Tax number
9	`TIN`	Optional	Text (max 40)	Foreign tax identification number
10	`AssetManagement`	Required	Enum (Boolean): `true`, `false`	Is the company exclusively engaged in asset management?

7.6. Transaction Data

Significance. The per-depot transaction ledger required by section 50j German Income Tax Act: opening/closing balance (repeated per transaction row), each transaction’s direction, business type, share count, trading day and settlement dates.

Cardinality. 0..n rows per (creditorId, incomeId) pair, grouped by DepotNumber.

When to fill. Only when the corresponding income’s Par50jEStG block applies.

#	Field	Requiredness	Type / Allowed values	Description
1	`creditorId`	Required	Text (identifier used to link the sheets; any unique value)	Foreign key. Must match an id value on the '1 Creditors Natural' or '2 Creditors Juridical' sheet (whichever this creditor is a natural or juridical person).
2	`incomeId`	Required	Text (identifier used to link the sheets; any unique value)	Foreign key. Must match an incomeId value on the '4 Income' sheet for this creditorId.
3	`TransactionNumber`	Required	Integer	Sequence number of the transaction, starting with 1
4	`DepotNumber`	Required	Text (max 40)	Account / deposit number
5	`Depot/OpeningBalance`	Required	Decimal (4 decimals)	Opening balance (number of shares)
6	`Depot/DateOfOpeningBalance`	Required	Date (YYYY-MM-DD)	Date of the specified opening balance
7	`Depot/ClosingBalance`	Required	Decimal (4 decimals)	Closing balance two months after the inflow date (number of shares)
8	`Depot/DateOfClosingBalance`	Required	Date (YYYY-MM-DD)	Date of the specified closing balance
9	`TransactionDirection`	Required	Enum (TransaktionArt): `ZUGANG`, `ABGANG`	Inflow / Outflow
10	`TradingDay`	Required	Date (YYYY-MM-DD)	Trading day
11	`TransactionType`	Required	Enum (TransaktionGeschaeft): `PO`, `SO`, `TL`, `RL`, `TP`, `RP`	Transaction
12	`NumberOfShares`	Required	Decimal (4 decimals)	Number of shares
13	`AgreedSettlementDate`	Required	Date (YYYY-MM-DD)	Agreed settlement date
14	`ActualSettlementDate`	Required	Date (YYYY-MM-DD)	Actual settlement date

8. Enumerations

Every value that an enum-typed field may carry, with its meaning and the fields that use it.

8.1. Boolean

Used in: 4 Income.SubstantialHolding/IsSubstantial, 4 Income.SubstantialHolding/HoldingPeriod18M, 4 Income.SubstantialHolding/HoldingPeriod12M, 4 Income.SubstantialHolding/HoldingPeriod6M, 4 Income.IndirectHolding/IndirectHolding, 4 Income.IndirectHolding/CompanyOfSpouses, 4 Income.NonResidency_DE, 4 Income.Hidden_ProfitDistribution/ConstructiveDividend, 4 Income.Economic_Ownership/Ownership_and_Right_To_Use, 4 Income.TaxExemption, 4 Income.Depositary_Receipts/Is_DR, 4 Income.RemittanceBase/IsSubject, 4 Income.Business_Establishment/Business_Establishment_DE, 4 Income.UnlimitedForeignCorporateTaxLiability, 4 Income.Questions_for_50j/MinValueChangeRisk/OpposingClaims, 4 Income.Questions_for_50j/MinValueChangeRisk/OtherOpposingClaims, 4 Income.Questions_for_50j/ForwardingObligation/ForwardingObligation, 4 Income.Questions_for_50j/ForwardingObligation/FurtherForwardingObligation, 4 Income.Questions_for_50j/ReturnObligation/ReturnObligation, 5 Investment Chain.AssetManagement, 1 Creditors Natural.CreditorNat/General_Data/NationalityIsDE, 1 Creditors Natural.CreditorNat/General_Data/NationalityIsKW, 1 Creditors Natural.CreditorNat/General_Data/NationalityIsCH, 1 Creditors Natural.CreditorNat/General_Data/TinAvailable, 1 Creditors Natural.CreditorNat/German_TaxOffice/German_TaxOffice, 1 Creditors Natural.CreditorNat/German_TaxOffice/TaxLiabilityGermany, 1 Creditors Natural.CreditorNat/German_TaxOffice/TaxLiabilityGermany5Years, 1 Creditors Natural.AuthorizedRep/Authority/TaxProfessions, 1 Creditors Natural.AuthorizedRep/Authority/OtherReasons, 1 Creditors Natural.LegalBasis/DTA, 1 Creditors Natural.LegalBasis/Par43bEStG, 1 Creditors Natural.LegalBasis/Par44aEStG, 1 Creditors Natural.LegalBasis/Par50gEStG, 1 Creditors Natural.LegalBasis/Par32Abs6KStG, 1 Creditors Natural.LegalBasis/Art63AEUV, 1 Creditors Natural.Residence/NonResidency_DE, 1 Creditors Natural.TaxTreatment/SwitzerlandQuestions/TaxLiabilityCH, 1 Creditors Natural.TaxTreatment/SwitzerlandQuestions/In_Germany_Min_5_Years_Taxable, 1 Creditors Natural.TaxTreatment/SwitzerlandQuestions/In_Germany_Tax_Liability_Ended, 1 Creditors Natural.TaxTreatment/SwitzerlandQuestions/DependantPersonalServices/EmploymentReasons, 1 Creditors Natural.TaxTreatment/SwitzerlandQuestions/DependantPersonalServices/EconomicInterest, 1 Creditors Natural.Affirmations/ApplicationPar50c, 1 Creditors Natural.TaxPrivileges/ZER/Registration, 1 Creditors Natural.TaxPrivileges/Purposes/NonProfit, 1 Creditors Natural.TaxPrivileges/Purposes/Charity, 1 Creditors Natural.TaxPrivileges/Purposes/Church, 1 Creditors Natural.TaxPrivileges/Purposes/Exclusivity, 1 Creditors Natural.TaxPrivileges/StructuralConnectionToGermany/TaxPrivilegedPurposesDE, 1 Creditors Natural.TaxPrivileges/StructuralConnectionToGermany/GermanResidentsEligibility, 1 Creditors Natural.TaxPrivileges/StructuralConnectionToGermany/GermanReputation, 1 Creditors Natural.TaxPrivileges/StructuralConnectionToGermany/AssetLock/GermanCorporation, 1 Creditors Natural.TaxPrivileges/StructuralConnectionToGermany/AssetLock/GermanCorporationKStG, 1 Creditors Natural.TaxPrivileges/StructuralConnectionToGermany/AssetLock/LegalEntity, 1 Creditors Natural.TaxPrivileges/StructuralConnectionToGermany/AssetLock/Other, 1 Creditors Natural.TaxPrivileges/Management, 1 Creditors Natural.TaxPrivileges/ConstitutionLoyalty, 2 Creditors Juridical.generalData/ProfitsPG_CH, 2 Creditors Juridical.CreditorJur/General_Data/TinAvailable, 2 Creditors Juridical.CreditorJur/General_Data/TransparentEntity, 2 Creditors Juridical.CreditorJur/Register/Register, 2 Creditors Juridical.CreditorJur/Boerse/StockExchange, 2 Creditors Juridical.CreditorJur/German_TaxOffice/German_TaxOffice, 2 Creditors Juridical.CreditorJur/OptingUnderCorpTaxAct/OptionKStG, 2 Creditors Juridical.InvTaxAct/Requested_StatusCertificate, 2 Creditors Juridical.InvTaxAct/SpecialInvestmentFunds/Special, 2 Creditors Juridical.InvTaxAct/SpecialInvestmentFunds/TransparencyOption, 2 Creditors Juridical.AuthorizedRep/Authority/TaxProfessions, 2 Creditors Juridical.AuthorizedRep/Authority/OtherReasons, 2 Creditors Juridical.Residence/NonResidency_DE, 2 Creditors Juridical.Management/DifferentAddress, 2 Creditors Juridical.LegalBasis/DTA, 2 Creditors Juridical.LegalBasis/Par43bEStG, 2 Creditors Juridical.LegalBasis/Par44aEStG, 2 Creditors Juridical.LegalBasis/Par50gEStG, 2 Creditors Juridical.LegalBasis/Par32Abs6KStG, 2 Creditors Juridical.LegalBasis/Art63AEUV, 2 Creditors Juridical.Affirmations/ApplicationPar50c, 2 Creditors Juridical.Affirmations/ApplicationPar11InvStG, 2 Creditors Juridical.TaxPrivileges/ZER/Registration, 2 Creditors Juridical.TaxPrivileges/Purposes/NonProfit, 2 Creditors Juridical.TaxPrivileges/Purposes/Charity, 2 Creditors Juridical.TaxPrivileges/Purposes/Church, 2 Creditors Juridical.TaxPrivileges/Purposes/Exclusivity, 2 Creditors Juridical.TaxPrivileges/StructuralConnectionToGermany/TaxPrivilegedPurposesDE, 2 Creditors Juridical.TaxPrivileges/StructuralConnectionToGermany/GermanResidentsEligibility, 2 Creditors Juridical.TaxPrivileges/StructuralConnectionToGermany/GermanReputation, 2 Creditors Juridical.TaxPrivileges/StructuralConnectionToGermany/AssetLock/GermanCorporation, 2 Creditors Juridical.TaxPrivileges/StructuralConnectionToGermany/AssetLock/GermanCorporationKStG, 2 Creditors Juridical.TaxPrivileges/StructuralConnectionToGermany/AssetLock/LegalEntity, 2 Creditors Juridical.TaxPrivileges/StructuralConnectionToGermany/AssetLock/Other, 2 Creditors Juridical.TaxPrivileges/Management, 2 Creditors Juridical.TaxPrivileges/ConstitutionLoyalty

Value	Meaning
`true`	Yes - the condition applies.
`false`	No - the condition does not apply.

8.2. KapitalertragArt

Used in: 4 Income.CapitalIncome

Value	Meaning
`DIVIDENDEN`	Dividends from listed shares
`AUSSCH_KAPG`	Distributions from non-listed company (e.g. GmbH)
`GENUSSR_ML`	Income from profit participation rights with participation in liquidation proceeds
`GENUSSR_OL`	Income from profit participation rights without participation in liquidation proceeds
`WANDELANL`	Income from convertible bonds
`LEBENSVERS`	Income from life insurance (section 20 [1] no 6 Income Tax Act)
`EINN_STILLG`	Income from a shareholding in a business as a silent partner
`PART_DARL`	Income from loans with an interest rate linked to the borrower’s profit (partiarisches Darlehen)
`GEWINNOBL`	Income from participation bonds
`GRENZKW`	Income from a border power station on the Rhine
`SONSTIGE`	Other income

8.3. TransaktionArt

Used in: 6 Transaction Data.TransactionDirection

Value	Meaning
`ZUGANG`	Inflow
`ABGANG`	Outflow

8.4. TransaktionGeschaeft

Used in: 6 Transaction Data.TransactionType

Value	Meaning
`PO`	Purchase
`SO`	Sale
`TL`	Transfer due to securities lending
`RL`	Retransfer due to securities lending
`TP`	Transfer due to repurchase agreement
`RP`	Retransfer due to repurchase agreement

8.5. CountryISOAlpha2

Used in: 5 Investment Chain.Country, 1 Creditors Natural.generalData/Country, 2 Creditors Juridical.generalData/Country, 2 Creditors Juridical.CreditorJur/General_Data/IncorporationCountry

Value	Meaning
`AD`	Andorra
`AE`	United Arab Emirates (the)
`AF`	Afghanistan
`AG`	Antigua and Barbuda
`AI`	Anguilla
`AL`	Albania
`AM`	Armenia
`AO`	Angola
`AQ`	Antarctica
`AR`	Argentina
`AS`	American Samoa
`AT`	Austria
`AU`	Australia
`AW`	Aruba
`AX`	Åland Islands
`AZ`	Azerbaijan
`BA`	Bosnia and Herzegovina
`BB`	Barbados
`BD`	Bangladesh
`BE`	Belgium
`BF`	Burkina Faso
`BG`	Bulgaria
`BH`	Bahrain
`BI`	Burundi
`BJ`	Benin
`BL`	Saint Barthélemy
`BM`	Bermuda
`BN`	Brunei Darussalam
`BO`	Bolivia (Plurinational State of)
`BQ`	Bonaire, Sint Eustatius and Saba
`BR`	Brazil
`BS`	Bahamas (the)
`BT`	Bhutan
`BV`	Bouvet Island
`BW`	Botswana
`BY`	Belarus
`BZ`	Belize
`CA`	Canada
`CC`	Cocos (Keeling) Islands (the)
`CD`	Congo (the Democratic Republic of the)
`CF`	Central African Republic (the)
`CG`	Congo (the)
`CH`	Switzerland
`CI`	Côte d’Ivoire
`CK`	Cook Islands (the)
`CL`	Chile
`CM`	Cameroon
`CN`	China
`CO`	Colombia
`CP`	Clipperton
`CR`	Costa Rica
`CU`	Cuba
`CV`	Cabo Verde
`CW`	Curaçao
`CX`	Christmas Island
`CY`	Cyprus
`CZ`	Czechia
`DE`	Germany
`DJ`	Djibouti
`DK`	Denmark
`DM`	Dominica
`DO`	Dominican Republic (the)
`DZ`	Algeria
`EC`	Ecuador
`EE`	Estonia
`EG`	Egypt
`EH`	Western Sahara
`ER`	Eritrea
`ES`	Spain
`ET`	Ethiopia
`FI`	Finland
`FJ`	Fiji
`FK`	Falkland Islands (the) [Malvinas]
`FM`	Micronesia (Federated States of)
`FO`	Faroe Islands (the)
`FR`	France
`GA`	Gabon
`GB`	United Kingdom of Great Britain and Northern Ireland (the)
`GD`	Grenada
`GE`	Georgia
`GF`	French Guiana
`GG`	Guernsey
`GH`	Ghana
`GI`	Gibraltar
`GL`	Greenland
`GM`	Gambia (the)
`GN`	Guinea
`GP`	Guadeloupe
`GQ`	Equatorial Guinea
`GR`	Greece
`GS`	South Georgia and the South Sandwich Islands
`GT`	Guatemala
`GU`	Guam
`GW`	Guinea-Bissau
`GY`	Guyana
`HK`	Hong Kong
`HM`	Heard Island and McDonald Islands
`HN`	Honduras
`HR`	Croatia
`HT`	Haiti
`HU`	Hungary
`ID`	Indonesia
`IE`	Ireland
`IL`	Israel
`IM`	Isle of Man
`IN`	India
`IO`	British Indian Ocean Territory (the)
`IQ`	Iraq
`IR`	Iran (Islamic Republic of)
`IS`	Iceland
`IT`	Italy
`JE`	Jersey
`JM`	Jamaica
`JO`	Jordan
`JP`	Japan
`KE`	Kenya
`KG`	Kyrgyzstan
`KH`	Cambodia
`KI`	Kiribati
`KM`	Comoros (the)
`KN`	Saint Kitts and Nevis
`KP`	Korea (the Democratic People’s Republic of)
`KR`	Korea (the Republic of)
`KW`	Kuwait
`KY`	Cayman Islands (the)
`KZ`	Kazakhstan
`LA`	Lao People’s Democratic Republic (the)
`LB`	Lebanon
`LC`	Saint Lucia
`LI`	Liechtenstein
`LK`	Sri Lanka
`LR`	Liberia
`LS`	Lesotho
`LT`	Lithuania
`LU`	Luxembourg
`LV`	Latvia
`LY`	Libya
`MA`	Morocco
`MC`	Monaco
`MD`	Moldova (the Republic of)
`ME`	Montenegro
`MF`	Saint Martin (French part)
`MG`	Madagascar
`MH`	Marshall Islands (the)
`MK`	North Macedonia
`ML`	Mali
`MM`	Myanmar
`MN`	Mongolia
`MO`	Macao
`MP`	Northern Mariana Islands (the)
`MQ`	Martinique
`MR`	Mauritania
`MS`	Montserrat
`MT`	Malta
`MU`	Mauritius
`MV`	Maldives
`MW`	Malawi
`MX`	Mexico
`MY`	Malaysia
`MZ`	Mozambique
`NA`	Namibia
`NC`	New Caledonia
`NE`	Niger (the)
`NF`	Norfolk Island
`NG`	Nigeria
`NI`	Nicaragua
`NL`	Netherlands (Kingdom of the)
`NO`	Norway
`NP`	Nepal
`NR`	Nauru
`NU`	Niue
`NZ`	New Zealand
`OM`	Oman
`PA`	Panama
`PE`	Peru
`PF`	French Polynesia
`PG`	Papua New Guinea
`PH`	Philippines (the)
`PK`	Pakistan
`PL`	Poland
`PM`	Saint Pierre and Miquelon
`PN`	Pitcairn
`PR`	Puerto Rico
`PS`	Palestine, State of
`PT`	Portugal
`PW`	Palau
`PY`	Paraguay
`QA`	Qatar
`RE`	Réunion
`RO`	Romania
`RS`	Serbia
`RU`	Russian Federation (the)
`RW`	Rwanda
`SA`	Saudi Arabia
`SB`	Solomon Islands
`SC`	Seychelles
`SD`	Sudan (the)
`SE`	Sweden
`SG`	Singapore
`SH`	Saint Helena, Ascension and Tristan da Cunha
`SI`	Slovenia
`SJ`	Svalbard and Jan Mayen
`SK`	Slovakia
`SL`	Sierra Leone
`SM`	San Marino
`SN`	Senegal
`SO`	Somalia
`SR`	Suriname
`SS`	South Sudan
`ST`	Sao Tome and Principe
`SV`	El Salvador
`SX`	Sint Maarten (Dutch part)
`SY`	Syrian Arab Republic (the)
`SZ`	Eswatini
`TC`	Turks and Caicos Islands (the)
`TD`	Chad
`TF`	French Southern Territories (the)
`TG`	Togo
`TH`	Thailand
`TJ`	Tajikistan
`TK`	Tokelau
`TL`	Timor-Leste
`TM`	Turkmenistan
`TN`	Tunisia
`TO`	Tonga
`TR`	Türkiye
`TT`	Trinidad and Tobago
`TV`	Tuvalu
`TW`	Taiwan (Province of China)
`TZ`	Tanzania, the United Republic of
`UA`	Ukraine
`UG`	Uganda
`UM`	United States Minor Outlying Islands (the)
`US`	United States of America (the)
`UY`	Uruguay
`UZ`	Uzbekistan
`VA`	Holy See (the)
`VC`	Saint Vincent and the Grenadines
`VE`	Venezuela (Bolivarian Republic of)
`VG`	Virgin Islands (British)
`VI`	Virgin Islands (U.S.)
`VN`	Viet Nam
`VU`	Vanuatu
`WF`	Wallis and Futuna
`WS`	Samoa
`XK`	Kosovo
`YE`	Yemen
`YT`	Mayotte
`ZA`	South Africa
`ZM`	Zambia
`ZW`	Zimbabwe

8.6. Rechtsformen

Used in: 2 Creditors Juridical.generalData/LegalForm

Value	Meaning
`NATP`	Natural person
`KAPG`	Corporation
`SOJP`	Other legal entity
`INVF`	Investment fund
`PENF`	Pension fund/retirement provision institution
`GSTF`	Non-profit institution/tax-exempt organisation
`HHTR`	Sovereign entity or comparable institution
`PGES`	Partnership

8.7. Anrede

Used in: 1 Creditors Natural.CreditorNat/General_Data/FormOfAddress, 1 Creditors Natural.AuthorizedRep/NaturalPerson/General_Data/FormOfAddress, 1 Creditors Natural.LegalRep/NatPerson/FormOfAddress, 2 Creditors Juridical.AuthorizedRep/NaturalPerson/General_Data/FormOfAddress, 2 Creditors Juridical.LegalRep/NatPerson/FormOfAddress

Value	Meaning
`FRAU`	Ms
`HERR`	Mr
`KEINE_ANREDE`	No form of address/no indication

8.8. Steuerbehoerden

Used in: 2 Creditors Juridical.CreditorJur/OptingUnderCorpTaxAct/TaxAuthority, 2 Creditors Juridical.InvTaxAct/StatusCertificateDetails/Issuer

Value	Meaning
`FA`	Tax office
`BZST`	Federal Central Tax Office

8.9. PersonChoice

Used in: 1 Creditors Natural.AuthorizedRep/General_Data/LegalForm, 1 Creditors Natural.LegalRep/LegalForm, 2 Creditors Juridical.AuthorizedRep/General_Data/LegalForm, 2 Creditors Juridical.LegalRep/LegalForm

Value	Meaning
`NatuerlichePerson`	Natural person - fill in the Natural Person fields below.
`NichtNatuerlichePerson`	Non-natural person / organisation - fill in the Non-Natural Person fields below.

9. Version history

Divizend has published and maintained this interface specification since 2023; the following table is the complete version history, carried forward from the specification’s prior, hand-maintained form.

Version	Date	Summary of changes
1.0.0	2023-08-29	Initial release.
1.1.0	2023-09-25	Minor formatting improvements.
2.0.0	2024-01-30	Added three new "TaxTreatment" properties within "creditorsNatural" (only for Swiss beneficiaries). Added four new "Questions_for_50j" properties within "creditorsJuridical" (only for beneficiaries with a country/legal form combination from the section 50j country/legal-form matrix). Updated possible values for "CapitalIncome" within "income" according to BZSt updates (removed HINTERLEGUNGSSCHEINE, added GRENZKRAFTWERK_RHEIN, GENUSSRECHTE_MIT_LIQUIDATIONSERLOES and GENUSSRECHTE_OHNE_LIQUIDATIONSERLOES). Corrected "Business_Establishment/Business_Establishment_DE" within "income" to now be required (technically only needed for juridical entities). Fixed typo in column name "Economic_Ownership/Ownership_and_Right_To_Use" within "income". Removed section "Divizend’s approach to bulk processing" because it is deprecated and will be moved to a new bulk processing manual. Updated section "Input file structure" according to recent developments.
2.1.0	2024-02-10	Added instructions on how to use the bulk processing within the Divizend platform (new section 7). Fixed heading of section 5.2 to be "Required files".
3.0.0	2024-05-22	MAJOR changes (action required): Use version 3 in the "meta" sheet. Make sure to use the updated templates. (The original entry also noted: "Find updated templates with demo data here" — a link, no longer live in this restructured document.) Removed the field "CreditorNat/General_Data/Nationality" from the "creditorsNatural" sheet and this documentation, because it is not needed by the BOP anymore. MAJOR changes (incompatibilities with version 2): Added a section on character set limitations. Added BOP-defined length restrictions to most fields with type "String". Marked "generalData/LegalForm" in "creditorsJuridical" as required. Marked "Bank/Account/BIC" and "Bank/Account/IBAN" in both sheets "creditorsNatural" and "creditorsJuridical" as required. Marked the fields relating to a beneficiary’s TIN as required, i.e. "CreditorNat/General_Data/ IDNumber_CountryOfResidence" (in "creditorsNatural") and "CreditorJur/General_Data/IDNumber_CountryOfResidence" (in "creditorsJuridical"). MINOR changes: Added a section on semantic versioning. Added a section on terminology and roles, explaining the terms "Creditor", "Authorized representative" and "Authorized recipient". Added note that XLSX must be provided, not CSV. Added a link to demo data. Added a section on data types, explaining the types "String", "Number" and "Boolean". Added a section on tax certificates, explaining the format and legal basis for tax certificates. PATCH changes: Various formatting improvements.
3.1.0	2024-07-01	MINOR changes: Marked "CreditorNat/German_TaxOffice/ Inquiry_TaxReturn" in "creditorsNatural" as required. Marked "CreditorJur/German_TaxOffice/Inquiry_TaxReturn" in "creditorsJuridical" as required. Marked "AuthorizedRep/General_Data/LegalForm" in "creditorsNatural" and "creditorsJuridical" as required. Marked "Economic_Ownership/Ownership_and_Right_To_Use" in "income" as required. Added a section on required, optional and semi-required fields, including input data cluster constraint details. Made the "Required" column contents more precise.
3.2.0	2024-07-03	MINOR changes: Marked "TaxTreatment/Taxation_Treatment" in "creditorsJuridical" as required. Marked "Business_Establishment/ Business_Establishment_DE" in "income" as required. Clarified "Required" column contents for "InvTaxAct/StatusCertificateDetails/..." fields in "creditorsJuridical". Clarified "Description" and "Required" column contents for "Depositary_Receipts/..." fields in "income".
3.2.1	2024-08-07	PATCH changes: Fixed "Required" column contents for "CreditorNat/German_TaxOffice/TaxNumber/State" and "CreditorNat/German_TaxOffice/TaxNumber/Number" from "creditorsNatural".
4.0.0	2024-09-16	MAJOR changes (incompatibilities with version 3): Use version 4 in the "meta" sheet. Make sure to use the updated templates. Moved to the new DIP (Digital inbox) implementation of electronic submission. Changed submission flow so that transferring the claims directly submits them to the BZSt instead of waiting for Divizend employees to validate the submission. Added three new worksheets that need to be present in the "data.xlsx" file: certificatesOfResidence, investmentChain and transactionData. Added, removed and updated multiple fields concerning the creditorsNatural, creditorsJuridical and income worksheets. Changed the claim grouping to no longer separate claims containing depositary receipts but rather split claims by certificate of residence validity. Introduced new documents to upload. MINOR changes: Removed section "Robotic Process Automation" and renamed section "Divizend’s RPA interface for BOP’s KaFE form submissions" to "Divizend’s DIP implementation". Updated the limitations concerning file sizing.
4.0.1	2025-01-17	PATCH changes: Added a note about section 11 InvStG to the introduction. Fixed typos in the requirement conditions for fields "CreditorNat/German_TaxOffice/TaxNumber" and "CreditorJur/German_TaxOffice/ TaxNumber" (both corrected to "./German_TaxOffice"), and "CreditorJur/OptingUnderCorpTaxAct/TaxAuthority" and "CreditorJur/OptingUnderCorpTaxAct/FileNumber" (both corrected to "./OptionKStG"). Minor formatting fixes.
4.1.0	2025-02-07	MINOR changes: Added a new legal basis for reclaim applications, "LegalBasis/Par32Abs6KStG", with the associated new data requirements. Added a requirement for Italian residents to specify if they are German citizens in "CreditorNat/General_Data/NationalityIsDE" — if so, these creditors must provide information about their tax liability in Germany. Renamed the "TaxTreatment/SwitzerlandQuestions/LiabilityEnded" field to "CreditorNat/German_TaxOffice/LiabilityEnded" as the requirement to include it has changed. Restructured the information on holding periods for substantial holdings to accommodate the DTA requirements from Japan and Australia. The tax certificate serial number in "DocumentProof/TaxCertificateNumber" is now required for dividends after 2026-12-31 instead of 2024-12-31. Applicants from Singapore wishing to submit applications for inflows that happened before 2021-12-31 no longer have to provide section 50j EStG data. PATCH changes: Removed the "Other possibly requested documents" note in section 5.8 as it was no longer relevant. Added unrequired address fields that were previously missing.
4.2.0	2025-10-08	MINOR changes: Fixed spelling mistakes in field "TaxPrivileges/StructuralConnectionToGermany/TaxPriviligedPurposesDE". Fixed spelling mistakes for "AuthorizedRep" (previously "AuthroizedRep") and "District" (previously "Distrcit"). Changed the condition for the "ISIN" field. Changed the conditions for providing a confirmation of tax payment. Replaced prose attachment-requirement sections with a table. Changed legal representative "LegalRep/NatPerson/Name" to "LegalRep/NatPerson/LastName" to match the template content.
4.3.0	2026-03-23	MINOR changes: Added "UnlimitedForeignCorporateTaxLiability" and "CreditAmount" to the income sheet. Changed the conditions for including "TaxExemption". Added fields "CreditorNat/General_Data/ TinAvailable" and "CreditorJur/General_Data/TinAvailable" and changed the conditions for including "CreditorNat/General_Data/ IDNumber_CountryOfResidence" and "CreditorJur/General_Data/ IDNumber_CountryOfResidence". Added a "Proof of tax credit" document attachment. Upgraded to KaFE schema version 1.4.0.
4.3.1	2026-06	Changed various field lengths to match the required values from the German Tax Authorities. Corrected the format of "TaxTreatment/W-IdNr".
4.3.2	2026-08-25	MINOR changes: Restructured into the OpenFASTER family’s schema-driven documentation format — this document is now generated directly from BZSt’s own published KaFE v1.4.0 XSD family rather than hand-maintained prose. Added a provisional Response document covering the KAFE-VA decision-notice schema, not previously documented at all. Added a full status/error code reference (previously undocumented). Fixed: the section 11 InvStG self-contradiction (previous versions documented "AntragPar11InvStG" as if section 11 InvStG claims were submittable via this interface, contradicting this document’s own statement that they are not); the Par32Abs6KStG requiredness-column format inconsistency (a free-text conditional value where every other entry used a fixed Required/Optional/Conditional vocabulary); ambiguity in TransaktionId sequencing scope (now stated explicitly: sequential and non-gapped per depot, not globally).

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