By when must self-certifications for existing customers be on file?

By 1 January 2027, for every user whose business relationship already existed before 31.12.2025.

Source: Federal Central Tax Office, description of the procedure, section on additional due diligence.

Where a business relationship between the user and the provider already existed before 31 December 2025, the provider must have obtained the user's self-certification by 1 January 2027 at the latest.

Context

This is the next real DAC8 deadline, not the filing. After it an escalation applies: remind, formally warn, and at the latest 90 days after the first request, and no earlier than 60, block the user from reportable transactions.

What the workflow covers

Related facts

When is the first DAC8 report due in Germany?

Checked against the source named above on 15/09/2026. We publish only statements traceable to a statute, an official journal, a BMF or BZSt publication, or to one of our own disclosed datasets. This page states the legal position and is not legal or tax advice.