Germany: VIB publishes final standardised MiKaDiv reporting templates - Update
Note: This Taxflash, originally published on 9 July 2026, and updated on 11 September 2026, has been further updated to provide clients with the latest documents from the Association of International Banks in Germany (VIB). Changes have been highlighted.
The Association of International Banks in Germany (VIB) has published final standardised templates developed by its sub-working group on the Reporting Procedure for Withholding Tax on Dividends from Shares and Depositary Receipts (MiKaDiv).
The templates aim to facilitate a consistent and standardised collection of data required for MiKaDiv reporting along the custody chain by German paying agents (reporting entities).
Two templates have been released:
- A German MiKaDiv questionnaire
- An XML template
Both templates are intended to support reporting entities in gathering the necessary information from intermediaries in a structured manner.
LuxCSD will use these as guideline documents for the LuxCSD instruction formats (XML).
Please note that the XML provided by the VIB does contain sections not required for tax voucher requests at LuxCSD (i.e. raw transaction type), further information will be provided in a separate announcement.
A mapping file is available for download that provides the correspondence between fields in the Xact Web Portal and the ones in the XML definition from the VIB.
Further details are available in the VIB publication:
Aktualisierte Version der standardisierten MiKaDiv-XSD-Meldevorlage der VIB-Unterarbeitsgruppe | Revised version of the standardized MiKaDiv XSD reporting template by the VIB sub-working group
This Taxflash is intended to provide clients with general information gathered from different sources that are generally believed to be reliable. LuxCSD S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the client’s own risk and LuxCSD S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |