Notification of tax-relevant data to the responsible tax office for payments (Notification Ordinance)
The reporting obligation extends in principle to all payments made by Leuphana University of Lüneburg to third parties in order to ensure the complete recording of potentially tax-relevant transactions. This includes the following payments in particular:
- Payments to third parties who, among other things, have not acted in the context of a commercial or freelance main activity
- Payments that are not made to the third party's business account.
This concerns the following salary-like payments
- Remuneration for fee contracts, guest lectures, correction orders, teaching assignment remuneration
- Scholarships and prize money (incl. all grants and supplements)
- Travel expense reimbursements from non-employees of Leuphana University
- Fees and services of any kind (e.g. subject remuneration for studies, remuneration for expert opinions, etc.).
However, the following payments are not affected
- Travel expense reimbursements from employees of Leuphana University
- Pure reimbursement of expenses or expense allowances, i.e. cost reimbursements made on the basis of submitted receipts
As of January 1, 2024, the Federal Ministry of Finance (BMF) has made significant changes to the form and scope of the notification. Due to the legal requirements, Leuphana University of Lüneburg must request additional data for certain disbursements from January 1, 2024.
From 2024, the notification to the tax authorities must contain the following information
- Surname, first name
- Address (street, zip code, town)
- Date of birth (new from January 01, 2024)
- Tax identification number (11 digits; not to be confused with tax number or VAT ID; new from January 01, 2024)
Due to the changed legal requirements, we must point out that in future the above-mentioned payments can only be made if all the necessary information is provided.
For existing agreements retroactive to January 1, 2024: The above information must be requested retroactively for all relevant agreements from January 1, 2024. The Finance Department provides a form for this purpose, which can be completed by the payees and returned to the Finance Department.
- Fill in the form: If you receive a salary-like payment from Leuphana for an agreement from January 1, 2024 and have not yet submitted the above tax-relevant information in full, please complete the “TAX-RELEVANT DATA” form in full.
- Send the information to the Finance Department: Send the completed form by email to fa-meldung@leuphana.de
For new agreements from August 2024: The above-mentioned tax-relevant information, in particular the date of birth and tax identification number, will now be requested when agreements are concluded in order to enable subsequent payouts. It is not necessary to submit the form provided below.
f the payee does not yet have a tax ID, this must be applied for from the Federal Central Tax Office (BZSt). Information can be found at: https://www.bzst.de/DE/Privatpersonen/SteuerlicheIdentifikationsnummer/steuerlicheidentifikationsnummer_node.html.
Payees who are not resident in Germany can apply for their tax ID via the Lüneburg tax office. The form required for this can be found in the forms management system of the Federal Ministry of Finance at https://www.formulare-bfinv.de. The correct form name is: “010250 - Application for the allocation of a tax identification number for persons not subject to reporting requirements by the tax office”(https://www.formulare-bfinv.de/ffw/form/display.do?%24context=7F1E94794A197A1F6B80)
To support English-speaking payees, we provide a completion aid for the above form.
The data entered is transferred to the tax authorities via the ELSTER portal(www.elster.de). For this purpose, the details of the payee are recorded in the SAP ERP system when the posting is made or when the account assignment is entered and communicated to the tax authorities via the ELSTER portal using an XML file.
The data is processed on the basis of Art. 6 para. 1 lit. c GDPR in conjunction with Section 3 (1) of the Lower Saxony Data Protection Act (NDSG) and Section 93a of the German Fiscal Code (AO) and the MV.