Short information: Extension of the reporting obligation pursuant to Section 109a of the Income Tax Act (EStG).

The notification obligation (§ 109a EStG) must be submitted electronically each year by the end of February and requires the notification of certain data of natural persons if they have provided certain services outside of an employment relationship in the previous year. This includes, for example, services as a member of a supervisory board, as a foundation board member, or as a speaker, lecturer, or teacher.

From 2026, there will also be a reporting obligation for services that give rise to a claim to royalties within the meaning of Section 99a EStG. This typically includes payments for the use of copyrights, patents, trademarks, designs, or models, for the disclosure of commercial, industrial, or scientific experience, as well as for the use or the right to use commercial, industrial, or scientific equipment. Such services provided in 2026 in connection with royalties must be reported for the first time at the end of February 2027. For royalties, there is no exemption from the reporting obligation dependent on the amount of the fee.

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