Reporting deadline
To simplify the process of meeting reporting deadlines, reporting dates are to be harmonised.
From the reporting month January 2025, the 7th working day shall be the sole reporting date for transaction reports, regardless of the type of transaction.
From 1 January 2025, the sole reporting date for reports on stocks of assets/liabilities shall be the 10th working day. The reporting date for derivative financial instruments will be standardised to the 50th working day at the end of the quarter.
The reporting dates for reporting assets of residents abroad (DIREK A1) and foreigners in Germany (DIREK A2) remain unchanged. DIREK A1 must be submitted once a year at the latest by the last working day of the sixth calendar month following the reporting party's balance sheet date or, if the reporting party does not prepare financial statements, the sixth calendar month following December 31st. DIREK A2 must be submitted once a year, no later than the last working day of the sixth month following the reporting party's balance sheet date or, if the reporting party is a non-accounting domestic branch or permanent establishment of a foreign company, the sixth month following the foreign company's balance sheet date.
The reporting deadlines for transactions and stocks of assets/liabilities can be found in the following overview.
| Reporting month | Transactions according to ZABIL C1/C2/C3 | Stocks of claims & liabilities according to AUSWI B1 |
| JAN 2025 | 10.02.2025 | 12.02.2025 |
| FEB 2025 | 10.03.2025 | 12.03.2025 |
| MAR 2025 | 08.04.2025 | 11.04.2025 |
| APR 2025 | 09.05.2025 | 13.05.2025 |
| MAY 2025 | 10.06.2025 | 13.06.2025 |
| JUN 2025 | 08.07.2025 | 11.07.2025 |
| JUL 2025 | 08.08.2025 | 12.08.2025 |
| AUG 2025 | 08.09.2025 | 11.09.2025 |
| SEP 2025 | 09.10.2025 | 13.10.2025 |
| OCT 2025 | 10.11.2025 | 12.11.2025 |
| NOV 2025 | 08.12.2025 | 11.12.2025 |
| DEC 2025 | 09.01.2026 | 13.01.2026 |
| Reporting quarter | Stock of claims & liabilities arising from derivative financial instruments according to AUSWI B1 |
| 1. Quarter of 2025 | 02.06.2025 |
| 2. Quarter of 2025 | 27.08.2025 |
| 3. Quarter of 2025 | 28.11.2025 |
| 4. Quarter of 2025 | 02.03.2026 |