German Tax Authority Abolishes MURI Reporting Obligation

The German Federal Central Tax Office (BZSt) announced via a general decree published on April 15, 2026, that the reporting obligation for exempted capital gains, known as the MURI report, is no longer required. This move aims to reduce administrative burdens for businesses with foreign shareholders.

Previously, entities holding an exemption certificate for capital gains tax were mandated to submit annual MURI reports to the BZSt by May 31 of the following year, regardless of whether any distributions had actually occurred. This often resulted in complex 'null reports' even when no capital yields were paid out.

Accounting firm dhpg notes that while this specific reporting requirement has been lifted, the underlying legal prerequisites for tax exemptions and refunds under double taxation agreements or EU directives remain unchanged. Taxpayers are advised that the administrative simplicity does not remove the necessity for careful documentation and compliance in cross-border profit distributions.

This change applies to capital yields received in the 2025 calendar year and for all future periods, with a minor exception regarding specific securities held in collective custody. Companies should ensure their internal compliance processes are updated to reflect this deregulation.