You must be the account holder whose IBAN you are submitting to the BZSt, or at least have the authority to access the account. If, as part of an audit (Section 93(7), first sentence, No. 5 of the German Fiscal Code (AO)), the BZSt determines that this is not the case, the submitted IBAN will be deleted. This is how we protect your data and ensure that only correct bank account details are stored.