National annual report of insurance undertakings (NB JMVU)

The facts

Who files

Insurance undertakings supervised by BaFin (BerVersV section 1), including Pensionskassen and death benefit funds; foreign insurers that need BaFin authorisation report for their branches (section 18). Which forms apply depends on the line of business. Certain small mutual associations file shorter forms (F.300.01, F.330.01 and F.342.01 replace F.200.01, F.230.01 and F.242.01; sections 21 and 22). Mutual associations exempt from ongoing supervision are excluded (section 26). Source

How often

Annual, for each financial year. Taxonomy 1.1.0 applies to reporting periods ending in 2026. Source

Deadline

Balance sheet and income statement (F.100.01, F.200.01): no later than four months after the financial year end; five months for small insurers (section 211 VAG), Pensionskassen, death benefit funds and reinsurers in run-off; six months more, for a 31 December year end, for reinsurers and for property and casualty insurers whose accepted reinsurance premiums exceed their direct premiums, unless they close their accounts within the primary insurer deadline (section 8). Other forms: four months for F.101.01, F.103.01, F.201.01, F.202.01, F.210.01 to F.212.01, F.230.01, F.203.01, F.240.01, F.242.01, F.243.01, F.246.01, F.247.01 and F.252.01; six months for F.110.01 to F.113.01, F.213.01 to F.219.01, F.030.01, F.030.02, F.120.01, F.121.01, F.220.01 to F.222.01, F.265.01, F.130.01 and F.231.01 to F.238.01; seven months for the Pensionskassen form in section 15(3) (section 15). The solvency statement has the same deadline as the annual financial statements (Capital Resources Regulation, section 19). Source

Format

XBRL-XML, Excel, PDF. One ZIP container per report named NB_<register number>_JMVU_<period YYYYMM>.zip, uploaded to the MVP Portal (procedure 'Versicherungsaufsicht', submission 'Nationales Berichtswesen (Präfix NB)'). Quantitative part: one XBRL file based on BaFin's national taxonomy, or BaFin's macro-enabled Excel forms (.xlsm), which BaFin converts to XBRL and validates. Qualitative part: one PDF/A-1a, -2a or -3a file. The register number, not the LEI, identifies the firm. A test submission is available in 'TEST: Versicherungsaufsicht'. Quantitative parts of forms with the same deadline go in one file; later files for the year must repeat the quantitative parts already filed (BerVersV section 24c). Source

How it is filed

Filing routes recorded for the BaFin: MVP Portal (Melde- und Veröffentlichungsplattform, reporting and publishing platform); Direct submission to BaFin outside the MVP Portal. See how firms file with the BaFin.

Status

In forceThe XBRL-based national reporting applies from reporting dates in 2025 (taxonomy 1.0.0) and 2026 (taxonomy 1.1.0). Before that, formatted forms were filed in the procedure 'Versicherungsaufsicht - Meldeformulare', which BaFin says can only be used for reporting dates up to 31 December 2024. Source

Legal basis

• Insurance Reporting Regulation (Versicherungsberichterstattungs-Verordnung, BerVersV), BaFin's English translation
• Capital Resources Regulation (Kapitalausstattungs-Verordnung, KapAusstV), section 19, BaFin's English translation

Group

Insurers: national reporting (national)

Templates (58)

The tables and forms inside the return. Plain name first, the BaFin's code in brackets.

• Scope of the report: annual report of insurance undertakings (F.010.01)
• Basic information on the insurance undertaking or Pensionsfonds (F.020.01)
• List of accounting units (Abrechnungsverbände) (F.030.01)
• List of sub-collective groups (Teilkollektivgruppen) (F.030.02)
• List of minimum allocation groups (Mindestzuführungsgruppen) (F.030.03)
• Balance sheet (F.100.01)
• Changes in investments (F.101.01)
• Guarantee assets and other assets (F.103.01)
• Movements in the provision for bonuses and rebates (RfB) (F.110.01)
• Movements in the provision for bonuses and rebates (RfB) (F.111.01)
• Movements in the provision for bonuses and rebates (RfB) (F.112.01)
• Movements in the collective parts of the provision for bonuses and rebates (RfB) (F.113.01)
• Investments with member and sponsoring undertakings, and receivables from and liabilities to them (F.120.01)
• Movements in the provision for performance-related bonuses and participation in valuation reserves (F.121.01)
• Movements in the provision for bonuses and rebates in direct insurance business (F.130.01)
• Income statement (F.200.01)

Forms in entry point jm_vu ('Jahresmeldung VU') of the annotated templates for taxonomy 1.1.0 (names translated from German). Which forms a firm files depends on its line of business (BerVersV sections 2 to 17); form F.010.01 sets the scope of each report. The general notes name BaFin Circular 03/2025 (VA) on minimum premium refund values and Circular 04/2025 (VA) on the solvency of small insurers, Sterbekassen, Pensionskassen and Pensionsfonds among the legal bases of the taxonomy. Source

Validation rules

5,079 rules, as counted from the BaFin's published material. Software can run them exactly as published. Source

How they are written: XBRL Formula value assertions in BaFin's taxonomy package, also listed in an Excel file (expression, severity ERROR or WARNING, message).

The Excel validation list linked under taxonomy 1.1.0 is the 1.0.0 file (5,990 rules) and lacks rules added in 1.1.0. BaFin rejects a report whose content or format breaks the published rules; the MVP protocol shows acceptance or rejection with errors and warnings.

The rules, on bafin.de

Counts are in the BaFin's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. BaFin publishes a yearly statistic on German insurers and Pensionsfonds (Statistik der BaFin - Erstversicherungsunternehmen) in Excel tables, including key figures by named undertaking (for example table 160 for life insurers, 2024), and aggregated raw data of selected forms (Aggregierte Rohdaten). The statistics page does not name its source returns; the tables cover the same items as this report. Source

Where it is published (Excel tables)

• Statistik der BaFin - Erstversicherungsunternehmen (insurer statistics)

  Firm by firm · Excel (xlsx)

  Yearly statistics on the position and development of German insurers and Pensionsfonds, including branches of non-EEA insurers that need authorisation, published only as tables since 2020: balance sheets, investments, equity, technical provisions, income statement items, sources of profit, portfolio movements and key figures by named undertaking (for example table 160 for life insurers, 2024). Separate files by line of business (life, health, property and casualty, Pensionskassen). The page does not name the source returns. Source

• Aggregierte Rohdaten (aggregated raw data of insurer and Pensionsfonds forms)

  Added up across firms · Excel (xlsx)

  Yearly aggregated raw data of selected forms (Formblätter and Nachweisungen) of insurers and of Pensionsfonds, identified by form, row and column; files for Pensionsfonds go back to 2016. The Pensionsfonds file says it is based on the PFAV and is an extra service without extensive support. Source

Official documents (17)

The BaFin's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

• MVP-Portal

  List of returns · HTML

  BaFin's page on its reporting and publishing platform (Melde- und Veröffentlichungsplattform, MVP). It lists 44 specialised procedures (Fachverfahren) firms use to file with BaFin, with registration steps and manuals. Read in German; the English version lists only 18 of them.

• Fachverfahren Versicherungsaufsicht (Elektronische Meldungen an die Versicherungsaufsicht)

  Taxonomy · HTML · 29 September 2026

  MVP procedure page for national insurance and pension fund reporting. Publishes the XBRL taxonomies for national reporting (1.0.0 for periods ending in 2025, 1.1.0 for periods ending in 2026) with general notes, annotated templates, dictionary, validations, deactivated validations and Excel forms.

• Informationsblatt zum Fachverfahren Versicherungsaufsicht

  List of returns · PDF · 619.2 KB · 10 April 2026

  Lists every submission type (Einreichung) in the procedure with its prefix, allowed file types and file naming: ad hoc queries, actuarial documents, AVB, solvency attachments, triggering factors, BerVersV/BerPensV by DÜVA, complaints report (EIOPA), special use, IORP documents (EBAV), explanations to the cover calculation, holdings, annual reports (GB), KA collective order (BW1 to BW5), Krawatte, national reporting (NB), forecast calculation (SR/SZ), FICOD, health interest rate, guarantee assets register (SVV), special health queries, stress test (ST), life tariff notices, technical bases, technical business plans, irregularities (MELVUNT) and auditor's report on the annual accounts (WP-JA).

  SHA-256 dc5860d3c405show in fullhide

  dc5860d3c4056ff86e53caf2cd5282f16d3b92f39c68ed2ecd3754befdea7889
• BaFin_VA_NB_XBRL-Taxonomie 1.1.0

  Taxonomy · ZIP · 21.5 MB · 25 March 2026

  National reporting XBRL taxonomy for insurers and pension funds for reporting periods ending in 2026. 13,552 members, including 6,232 value assertion files (val/vr-*.xml) and four entry points (mod/jm_vu.xsd, jm_pf.xsd, um_vu.xsd, um_pf.xsd).

  SHA-256 1a7c56b54926show in fullhide

  1a7c56b54926c433a80d03bedc7291cb4c9771d917328fc3b5fe469fc80ad270
• TP-Eurofiling 1.0

  Taxonomy · ZIP · 40.4 KB · 25 March 2026

  Supporting taxonomy package published with the national taxonomy 1.1.0.

  SHA-256 28cd2bf1670dshow in fullhide

  28cd2bf1670d8ba57dd77d9f16d45681c9307aba57438a7685fe7c395294035c
• Nationales Berichtswesen Versicherungs- und Pensionsfondsaufsicht: Allgemeine Hinweise zur Taxonomie Version 1.1.0

  Filing rules · PDF · 225.6 KB · 28 September 2026

  Validity (periods ending in 2026), legal bases, the four entry points (JMVU, UMVU, JMPF, UMPF), changes to validation rules, the quantitative (XBRL or Excel) and qualitative (PDF/A) parts of a report, file naming (NB_<register number>_<entry point>_<period>.zip) and Excel form handling.

  SHA-256 ac38c37bf002show in fullhide

  ac38c37bf002d3c8664ecae9487682231abc027258c9390ab580cd92441a164c
• Annotated Templates (Taxonomie 1.1.0)

  Template · XLSX · 418.8 KB · 25 March 2026

  One sheet per form, plus a 'Modules' sheet that assigns each of the 84 forms to the entry points jm_vu, jm_pf, um_vu and um_pf.

  SHA-256 eebf55971118show in fullhide

  eebf55971118fef3f5b97c6cdf2a621ce827cd7592754248068bbabf126d747e
• Dictionary Taxonomie 1.1.0

  Data dictionary · XLSX · 881.7 KB · 25 March 2026

  SHA-256 2fe6ae990fc2show in fullhide

  2fe6ae990fc24023959849405cb2d4700da5ce8189d0550e296ed1531b70c8e8
• Validation Taxonomie 1.0.0

  Validation rules · XLSX · 361.4 KB · 26 November 2025

  Excel list of 5,990 national validation rules (4,123 ERROR, 1,867 WARNING) with expression and message. The MVP page links this same 1.0.0 file under taxonomy 1.1.0; it does not contain the rules the 1.1.0 notes say were added (for example F.020.01-0001 to -0007).

  SHA-256 0384567f086cshow in fullhide

  0384567f086cf2ee2bb94bb472bcf135b70ccb72ebb57edf4a9414a71e709d2d
• Deaktivierte Validierungen (Taxonomie 1.1.0)

  Validation rules · XLSX · 7.3 KB · 28 September 2026

  22 rules deactivated for taxonomy 1.1.0 (F.200.01-00072 to -00078, F.271.01-00001 to -00012, F.830.01-00033 to -00035).

  SHA-256 70eeb149cc4fshow in fullhide

  70eeb149cc4f171a534ecdc3f3e14ab1b3c7c9ca877782a95992975d77fff5c6
• Excel-Formularbögen Taxonomie 1.1.0

  Template · ZIP · 1.7 MB · 25 March 2026

  Macro-enabled Excel forms (one per entry point) that firms can file instead of XBRL; BaFin converts them to XBRL and validates them.

  SHA-256 559d05088f96show in fullhide

  559d05088f969235d38006196949fd0d5ab47b42a71d5d8b1843e99f9fb37935
• Fachverfahren Versicherungsaufsicht - Meldeformulare

  Filing rules · HTML

  Older MVP procedure for formatted explanations of national reporting.

• Informationsblatt zum Fachverfahren Versicherungsaufsicht - Meldeformulare

  Filing rules · PDF · 474.5 KB · 25 March 2026

  Says the procedure can only be used for reporting dates up to 31.12.2024; from 01.01.2025 the national reporting submission (prefix NB) replaces it.

  SHA-256 37fdf4c7c354show in fullhide

  37fdf4c7c354b73e2b4140b612fe24a0efa7fb2550c40e719499b2764340660e
• Benutzerhandbuch für das MVP Portal

  Guidance · PDF · 3.3 MB

  User manual for registering on the MVP Portal and applying for specialised procedures. Not read in full; size and hash recorded.

  SHA-256 ad770ad7df85show in fullhide

  ad770ad7df85ff9be0dcd51cb1dc67d7edb2db7c7c6cb35cab09ca5ff605278e
• Regulation on the Reporting by Insurance Undertakings to the Federal Financial Supervisory Authority (Insurance Reporting Regulation, BerVersV), English translation

  Legal text · PDF · 705.1 KB · 31 July 2025

  BaFin's English translation including amendments of 11 December 2024 (information only; the German text is binding). Sets the internal annual report (sections 1 to 18), the quarterly interim report (sections 19 and 20), small mutual associations (sections 21 and 22) and electronic submission, formats and corrections (sections 24a to 24e).

  SHA-256 2b9eb0aae560show in fullhide

  2b9eb0aae560082175563904f84cf94cb617ccc869c18b4858b8b021ebc7322e
• Regulation Concerning the Capital Resources of Insurance Undertakings (Kapitalausstattungs-Verordnung, KapAusstV), English translation

  Legal text · PDF · 310.3 KB · 2 June 2025

  BaFin's English translation (information only). Section 19 requires the solvency statement of small insurers, Pensionskassen and death benefit funds every year, with the same deadline as the annual financial statements.

  SHA-256 057ca4b7ad9fshow in fullhide

  057ca4b7ad9ff6cb7b5578262d1c265d59768b954dd415b8c8b38aa5c9584a38
• Liste der Verordnungen

  List of returns · HTML

  BaFin's list of supervisory regulations, with links to the official German texts and BaFin's English translations (including the Insurance Reporting Regulation, the Pensionsfonds Supervision Regulation and the Capital Resources Regulation).

Sources

Every page and document this return's facts were read from.

• bafin.de/SharedDocs/Downloads/EN/Aufsichtsrecht/dl_berversv_mit_anlagen_1_2_en.pdf?__blob=publicationFile&v=1
• bafin.de/SharedDocs/Downloads/EN/Aufsichtsrecht/dl_kapitalausstattungs_verordnung_en.pdf?__blob=publicationFile&v=1
• bafin.de/SharedDocs/Downloads/DE/Anlage/dl_allgemeine_hinweise_taxonomie_1_1_0_va.pdf?__blob=publicationFile&v=3
• bafin.de/SharedDocs/Downloads/DE/Anlage/dl_anlage_taxonomie_1_1_0_annotated_templates_va.xlsx?__blob=publicationFile&v=1
• bafin.de/DE/unternehmen-maerkte/mvp-portal/va/mvp_va_node.html
• bafin.de/SharedDocs/Downloads/DE/dl_mvp-portal_infoblatt_fachverfahren_VA.pdf?__blob=publicationFile&v=5
• bafin.de/SharedDocs/Downloads/DE/Anlage/dl_anlage_bafin_va_nb_xbrl_taxonomie_1_1_0_va.zip?__blob=publicationFile&v=1
• bafin.de/SharedDocs/Downloads/DE/Anlage/dl_anlage_info-blatt_va_meldeplattform.pdf?__blob=publicationFile&v=1

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.