In case there are no transactions to be reported in a given period, a nil ESL return is NOT required in Germany.
Where incorrect data has been reported in the ESL return, or where details have been missed in a return already submitted, a corrective ESL return must be filed.
The corrective ESL return in Germany is a supplementary declaration. Only the incorrect data should be corrected or the missing data should be added. There is no need to re-submit all details that were previously reported correctly.
A corrective ESL return should tick the third page in the form.