Regulatory Alerts2026-01-31
Guideline on the Preparation of Monthly Statements under Section 29 Paragraph 1 of the Payment Services Supervision Act (ZAG)
The Deutsche Bundesbank issued this January 2026 guideline to instruct payment and e-money institutions on preparing and submitting monthly financial statements and additional data under Section 29 Paragraph 1 of the Payment Services Supervision Act (ZAG). The document details the legal basis, reporting deadlines, specific form requirements for different institution types, and precise definitions for every line item in the balance sheet and profit and loss statement. It further outlines the electronic submission process via the ExtraNet portal and specifies the administrative fines applicable for late, incorrect, or missing submissions.
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