Depotregister

A Depotregister is the internal register maintained by banks and securities custodians of all securities holdings of a customer's securities account. The Depotregister documents stocks, bonds, fund shares, and other financial instruments along with their quantities, purchase dates, ISIN, as well as book and actual holdings. It serves as a basis for dividend distributions, rights offers, capital measures, and tax settlements according to §§ 97 ff. WpHG. Unlike the shareholder register for registered shares, the Depotregister is neither public nor accessible in the commercial register; it primarily fulfills regulatory obligations under MiFID II, the German Securities Deposit Act, and the requirements of the Bundesbank. For shareholders, the Depotregister provides evidence at general meetings and supports the custodian bank in reporting obligations to the Federal Central Tax Office (capital gains tax). Confusion with the company register or commercial register entries should be avoided, as the Depotregister contains only securities-related information and no corporate law data. Through electronic management (e.g., via SWIFT interfaces), the Depotregister enables fast, audit-proof management of securities accounts, increases transparency, minimizes compliance risks, and secures investor rights.