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Information for organizations obliged to transfer data

General information

Beneficiaries of donations and certain other organizations with a permanent local body in Germany have been legally obliged since January 1, 2017 to send information about donations or payments directly to the tax office. In the case of donations, the prerequisite for this is that the donor has correctly given the donation organization's first and last name and date of birth. The data can only be transmitted via FinanzOnline. Information about this process can be found in the form of questions and answers on this page.

1. In which cases does a transfer have to be made?

The data must always be transmitted when the donor is First and last names and be Date of birth announced. With this, he declares his consent to the data transfer and wishes the donation to be taken into account as Special edition in tax assessment.

  • Become First and last name and date of birth announced, MUST a data transfer takes place (also for future donations until a possible revocation).
  • Become First and last name and date of birth not disclosed, MUST NOT Data transmission take place. The donor cannot deduct the donation as a special expense.

2. How should the transmission take place?

To ensure data protection, it is necessary that the Name encrypted will and the transmission on a safe way he follows. It is therefore intended that the transmission just in FinanzOnline and the so-called from the name vdeciphered barea-specific PersonenKmark for S.expensive and A.bgabe (short: vbPK SA) is determined.

This ensures that only financial management access has on the data. This FinanzOnline access is Not associated with the assignment of a tax number.

3. How does an organization get access to FinanzOnline?

The authorization (registration) in FinanzOnline was officially granted for the organizations named under 3.1 (without application). For all other organizations (point 3.2) it is stipulated that they must submit an application to the Austrian tax office.

3.1 Admission without application

The following organizations were given access to FinanzOnline participation by the financial authorities without request enables:

  1. Organizations that are identified as benefiting from donations on the website of the Federal Ministry of Finance.
  2. The Austrian Academy of Sciences.
  3. The Austrian Archaeological Institute.
  4. The Austrian Institute for Historical Research.
  5. The Austrian National Library.
  6. The Austrian Film Institute.
  7. The Federal Monuments Office.
  8. The Federal Monument Fund.
  9. The International Anti-Corruption Academy (IACA).
  10. The Diplomatic Academy.
  11. State fire brigade associations and voluntary fire brigades.

Every approved organization will be on the Homepage of the Federal Ministry of Finance in the "List of charitable organizations"So that citizens can find out more about it.

3.2 Admission upon application

All organizations other than those named in point 3.1 that are obliged to submit data have the Tax Office Austria the Request to be admitted as a participant in the procedure for the transmission of special edition data in FinanzOnline.

This concerns:

  • Pension insurance institutions and pension institutions (regarding voluntary continued insurance and subsequent purchase of insurance periods)
  • Churches and religious societies with compulsory contributions
  • Universities, art colleges, academy of fine arts (including their faculties, institutes and special institutions)
  • Research funding funds and research institutions
  • Non-profit and non-profit research foundations
  • Museums of corporations under public law
  • Private museums of national importance

This is the form Donation 1 to use. You can find this form on the BMF homepage under "Forms". Fill out the form carefully and submit it to Tax Office Austria a.

The Austrian tax office provides with a Notification determine whether the requirements for data transmission are met. Any change in the actual circumstances that has an impact on the approval must be reported to the Austrian tax office within one month (e.g. if a museum is closed and therefore no more donations can be made).

The notification of admission in FinanzOnline is sent to the body authorized to represent the organization RSa letter delivered, unless the application is made personally to the tax office. Please note: The receipt of the RSa letter is absolutely necessaryotherwise the transmission to which the organization is obliged cannot be carried out.

Every approved organization will be on the Homepage of the Federal Ministry of Finance in the "List of charitable organizations"So that citizens can find out more about it.

3a. Can an organization also use a service provider for data transfer in FinanzOnline?

Yes, that is possible. The service provider must be reported to the Austrian tax office. To do this, please use the Spend 1 form if you specify a service provider when you register in FinanzOnline.

If you are already registered as an organization on the “List of charitable organizations”, you can use the Spend 2 form to announce that a service provider will transfer the data for you or indicate the termination of a service relationship.

4. What does the organization have to do if someone wants to deduct the donation for tax purposes?

You need to know about the First and last names and the Date of birth of the donor (see point 1 above).

Are cash donations collected ("House collection“), The donor who wants to deduct the donation must be entered in a list with his first and last name and his date of birth.

If payment slips (payment orders) are used, either special payment orders (donation payment slips) can be used on which the corresponding entry fields are pre-printed. However, normal payment instructions can also be used; Here the data (first name, surname, date of birth) must be given in the "Purpose". The "Payment reference" field may then not be used.

5. What happens when the donor has given his details?

The encrypted personal identifier is determined from the data (see point 2 and point 6 above). This is done via the central register of residents, where it is checked whether the data is correct.

It is therefore very important that the dates are reported CORRECTLY.

6. How is the encrypted personal identifier determined?

The annual data transmission in FinanzOnline can either be in the Data stream method or in Dialogue procedure be performed. The organization is free to decide which procedure to use.

6.1 Data stream method

This method is particularly useful for organizations that handle a large number of data transfers.

With the data flow method, the vbPK SA must be determined before transmission to the tax authorities. This is done directly via a technical interface to the master number register or indirectly via FinanzOnline. The data transfer is possible in FinanzOnline via web services or file upload.

  • The determination of the vbPK SA by means of web services takes place directly at the master number register authority (the data protection authority or the Federal Ministry of the Interior as their service provider).
  • For the purpose of determining the vbPK SA by file upload, the authorized organizations are provided with a link to the master number register authority in FinanzOnline. Granting access to FinanzOnline ensures that the organization is authorized to transfer data.

The Federal Ministry of Finance provides the technical details for data stream transmission in a non-competitive manner and for all software developers alike.

6.2 Dialogue procedure

This procedure is particularly intended for organizations that do not perform a large number of data transfers. The data is recorded here for each individual person manually in an input mask in FinanzOnline. This means that the data required for the vbPK SA equipment (first name / surname and date of birth) and also known data must be entered manually in a mask provided in FinanzOnline. You can find detailed information on this procedure in the manual for the transmission of special expenses in the dialogue procedure ("online") in FinanzOnline (PDF, 625 KB).

After entering the data, the vbPK SA is determined in the background, i.e. the process for assigning the vbPK SA takes place here automatically without further action. When the data entered correctly and the person recorded in the ZMR the vbPK SA can be easily determined. If the vbPK SA has been determined, the year and the total amount of the donation must be entered in the input mask. The vbPK SA is then used to send the data to the tax authorities. Until this transmission, the data remain exclusively in the area of ​​disposal of the organization that is obliged to transmit; the tax authorities have no access to this data until then.

7. What should be done if a vbPK SA cannot be determined?

Should it Not be able to determine an encrypted personal identifier because the data is incorrect, this is reported. Only if the organization knows the person or if it has additional data (e.g. the residential address), this data must also be used to make another attempt.

But if it does with the data available not possible is to determine an encrypted personal identifier, the organization does not have to do anything else. It is up to the donor to disclose his data correctly.

8. By when does this data transfer have to take place?

If the data was announced in good time, ie by the end of the year, it must be transmitted by the end of February of the following year. If the data is disclosed after the end of the year, there is no obligation to transmit for payments from the previous year, but transmission can take place on a voluntary basis. In this case, the deadline (end of February) is not relevant.

For each donor, the total amount of all donations made in the relevant year must be transmitted once (i.e. not each donation separately).

9. What happens if there are errors in the transmission?

If errors occur during the transmission (e.g. an incorrect amount is transmitted) or if a transmission is not carried out at all, the Fixed bug by the organization become. The person concerned turns to the organization.

If the error is corrected or the transmission is rescheduled, an corrected or first-timetransmissionwhich is then taken into account for tax purposes by the tax office.

The organization is in need of a correction Committedunless it no longer has any tax implications due to the statute of limitations of the tax procedure.

Careful entry of the annual amount of the donation avoids subsequent processing of errors. 

The participation in the clarification of errors and the submission of a correction save the donor inconvenience, because he has a right to have his donation properly taken into account if he has done everything necessary for it.

10. What happens if the organization does not submit, although it is obliged to do so?

Then it disadvantages the donor, because by disclosing his data he has expressed that he wants to deduct the donation from tax. The data transfer is from the organization mandatory to undertake; she cannot refer the donor to the tax office.

The donor will therefore contact the organization and request that it catch up on the transmission.Compliance with the obligation to transfer data avoids catching up due to a complaint by the donor.

A refusal to transmit the data in breach of duty must not come at the expense of the donor. Therefore, in this exceptional case, he can receive the grant from the tax office without data transmission.

11. What are the consequences if an organization generally refuses to submit?

Are arrangements made by an organization to fulfill its disclosure obligation completely omit - i.e. with regard to all persons who have made contributions or donations - the organization is first asked by the tax authorities to do so.

If this is not done, it will be revoked for organizations with a donation favored notification and the donation favored will be limited to the revocation date. This means that the organization loses its status as a beneficiary organization from this point in time.

For recipients whose special expenditure-beneficiary status does not result from the entry in the list of donation-benefiting organizations (e.g. museums or voluntary fire brigades), a "corporation tax surcharge" of 20 percent of the amounts allocated is provided for the complete non-fulfillment of the implementation obligation. This applies regardless of whether the receiving corporation itself has to pay corporation tax in the specific case.

The limitation of the period of validity of the preferential donation as well as the imposition of a surcharge will, however, only take place in cases in which the organizations concerned have not implemented or completely removed the instruments necessary for the fulfillment of the transmission obligation. Any technical errors must be rectified, but do not trigger any legal consequences of this kind.

12. How does the data transfer from the organization to the financial administration take place?

It is legally stipulated that the data must only be transmitted via FinanzOnline.

FinanzOnline is the most important and internationally recognized e-government portal for financial administration, which is available free of charge around the clock and offers maximum data security. You can also submit tax returns as well as other applications and attachments at any time and from the comfort of your own home. The payment of a credit also arrives at the account faster.

13. What are the requirements for the organizations concerned for data transfer in FinanzOnline?

For the data transfer it is necessary that the respective organization is approved for data transfer in FinanzOnline.

Admission without application

For some organizations, access for FinanzOnline participation to data transmission is made possible by the financial administration without an application (see point 3.1).

Admission on application

Other organizations must register for FinanzOnline participation with the Austrian tax office (see point 3.2 and also the following point 13a).

13a. How do I register for data transmission?

The application must be submitted to the Austrian tax office to be admitted as a participant in the procedure for the transmission of special expenditure data in FinanzOnline.

The Austrian tax office must issue a notification to determine whether the requirements are met. The approval for data transmission also confirms that the participant is an organization benefiting from special expenses (e.g. a museum that is of supraregional importance). A complaint can be lodged against a negative decision. Any change in the actual circumstances that has an impact on the approval must be reported to the Austrian tax office within one month.

The approval ensures that only an organization benefiting from special expenses is authorized to determine a vbPK SA vis-à-vis the master data register authority (or the Federal Ministry of the Interior as its service provider) and to transfer data to the tax authorities.

All approved organizations are shown as beneficiary organizations on the BMF website.

14. Which data is to be transmitted by the organization via FinanzOnline?

The transmission includes:

  • the calendar year in which the payment was made,
  • the total amount of payments made by the respective person in the respective year,
  • the vbPK SA of the paying taxpayer as well as
  • the regulatory term of the transmitting point of the payee.

15. How is the vbPK SA determined?

The vbPK SA is awarded on the basis of a request to the master number register, which is managed by the Federal Ministry of the Interior as a service provider for the data protection authority (master number register authority).

Here you can find the technical explanation for the application documentation for private organizations (PDF, 343 KB) of the Federal Ministry of the Interior. In addition, the technical interface description for the exchange of data (PDF, 1 MB) for the purpose of the bPK equipment as well as an aid to completing the application form for (v) bPK equipment (PDF, 427 KB).

The given first and last name is compared with the first and last name and date of birth stored in the central population register. To ensure a clear result, it is It is important that this data is correctly disclosed, in particular that the spelling of the name corresponds to that in the registration form or in the printout of the stored data that you received when you registered after March 1, 2002,matches. Namely, the name data from the registration form are taken over in the central register of residents. The indication of the name in accordance with the one indicated on the registration form and the indication of the correct date of birth guarantee in almost all cases that a vbPK SA can be assigned.

16. Does a vbPK SA have to be determined every year for the same person?

Once a vbPK SA has been determined by an organization for a person and this has been assigned to the person, it is no longer necessary to determine a new vbPK SA. If the payer is therefore equipped with a vbPK SA, it can be used for all further transmissions.

17. Which technical procedures are provided for the data transfer?

The transmission of the data is made possible by means of web services, file upload and online (via a web form in FinanzOnline), whereby it is up to the organization to decide which of these three possible methods to use. Since the data to be transmitted must also contain the vbPK SA of the donor, the determination of the vbPK SA should also be made possible in these three ways:

  • The determination of the vbPK SA by means of web services takes place directly at the master number register authority (the data protection authority or the Federal Ministry of the Interior as their service provider).
  • For the purpose of determining the vbPK SA by file upload, the authorized organizations are provided with a link to the master number register authority in FinanzOnline. Granting access to FinanzOnline ensures that the organization is authorized to transfer data.
  • In online processes, the data required for the vbPK SA equipment and possibly also known data are entered manually in a mask provided for this purpose in FinanzOnline. The vbPK SA is then determined and displayed in the background on this basis. If the vbPK SA has been determined, the additional data required for the data transmission (year of payment and total amount) can be entered and transmitted to the tax authorities with the vbPK SA that has been confirmed.

The Federal Ministry of Finance provides the technical details for the data stream transmission in a non-competitive manner and for all software developers alike.

For general information on the data flow procedure in FinanzOnline, please refer to the two links below:

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Information event for donation organizations

On November 7, 2017, an information event for charitable organizations took place. More than 80 representatives of organizations accepted the invitation of the Ministry of Finance in cooperation with the Austrian Fundraising Association, around 100 were there via live stream.

The presentation of the experts giving an overview of the content of the event.

Last update: January 1st, 2021