Effective 1 January 2027
Germany's new digital dividend-tax regime obliges listed corporations to identify their shareholders at the profit distribution resolution and report to the tax authority. ACCNITE runs that entire process, and turns the data into ownership intelligence.
Book a readiness sessionWhat is MiKaDiv?No ACCNITE subscription required. MiKaDiv runs standalone.
01 The regulation
Paper tax certificates are replaced with a fully digital, transparent record of who owned what, when, right across the custody chain.
Mitteilungsverfahren Kapitalerträge Dividenden
A mandatory reporting procedure for capital income from dividends. From 1 January 2027, issuers, custodians and paying agents must transmit structured tax data digitally to the Federal Central Tax Office (BZSt), replacing the traditional tax voucher.
02 What it means for issuers
Under § 45b (9) EStG, listed issuers are required to identify and report shareholders.
Establish who held your shares at the profit distribution resolution, down to the ultimate beneficial owner, through the custody chain.
Every shareholder must be told that their identity data is being transmitted to the tax authority.
The company carries the costs that the mandatory query raises at intermediaries along the chain.
Transmit the prescribed data electronically and without undue delay, via the BZSt interface.
The transmitted data must be kept on file for seven years.
03Built to standard
ACCNITE's process is built to the BZSt specification and the underlying German tax and company law.
Einkommensteuergesetz: the identification and reporting duty for listed German companies at the profit distribution resolution.
Aktiengesetz: the shareholder-identification request that runs down the custody chain to intermediaries.
Art. 3 (2) with Table 2 (C): the standard data fields for shareholder identification across the EU.
Abgabenordnung: electronic transmission, the duty to notify each shareholder, and seven-year retention.
Federal Central Tax Office: the reporting interface and the procedural guidance on MiKaDiv.
04 How ACCNITE helps
The entire shareholder-identification process underlying your MiKaDiv obligations, run for you, end to end.
We run the full shareholder-identification process underlying your MiKaDiv obligations, from request to BZSt submission.
Use it as a standalone service, or integrated with the ACCNITE IR platform. You do not need a subscription.
Mandatory under MiKaDiv, optional whenever you want to identify your shareholders under SRD II.
The process, step by step
ACCNITE files the identification request and forwards it through the custody chain.
Intermediary responses are gathered, checked and structured to BZSt specification.
Reports are transmitted, receipts checked, corrections handled across the UUID lineage.
The same data flows into targeting, engagement and perception modules.
05 Beyond compliance
The shareholder data you gather for MiKaDiv does not stop at the BZSt. Inside the ACCNITE platform it becomes a live picture of your investor base.
Find investors whose mandates fit your profile with our AI-assisted targeting engine.
Unify every meeting, email, call and note in one connected workspace.
Automate the investor feedback loop and monitor perception over time.
06 Questions
The core duty sits with listed German companies: at the profit distribution resolution, they must identify their shareholders – bearer and registered alike – via intermediaries along the custody chain, and report to the BZSt under § 45b (9) EStG. Paying agents and foreign custodians must supply the requested data, and carry their own separate annual reporting duty (§ 45c EStG).
The regime applies from 1 January 2027 to income received after 31 December 2026. For each company, the duty is triggered by its own profit distribution resolution at the AGM, so the exact reporting timing follows that resolution rather than a single date that applies to everyone.
A unique reference number, generated for each report under the official RFC4122 standard. It replaces the paper tax certificate and is required for investors to reclaim German withholding tax.
No. The shareholder identification and reporting required under MiKaDiv runs standalone, with no ACCNITE subscription required.
MiKaDiv itself does not require an ACCNITE subscription. For ACCNITE users, the shareholder data gathered for compliance flows into the ACCNITE platform and becomes part of your ongoing investor relations work, turning a mandatory report into lasting ownership intelligence.
MiKaDiv breaches are not treated as an administrative offence. Instead, if incorrect, incomplete, or omitted reporting is intentional or grossly negligent, the company can be held liable for the German tax lost as a result.
Get ahead of 2027
A short session to review your obligations, timeline, and next steps.
Independent of any ACCNITE subscription.
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