The Federal Ministry of Finance has amended and renamed the Minimum Tax Report Ordinance, restructuring it into four sections and adding an annex listing countries whose top-up tax regimes are recognised under the Minimum Tax Act.
Germany has amended and renamed its Minimum Tax Report Ordinance, restructuring the regulation and adding a comprehensive list of foreign tax jurisdictions recognised for the purposes of the country’s Minimum Tax Act, according to a notice published in the Federal Law Gazette (Bundesgesetzblatt) Part I, No. 235 issued on 17 August 2026.
The Ordinance Amending the Minimum Tax Report Ordinance (Verordnung zur Änderung der Mindeststeuer-Bericht-Verordnung), dated 7 August 2026, was issued by the Federal Ministry of Finance and signed by Federal Minister of Finance Lars Klingbeil. It was published by the Federal Ministry of Justice and Consumer Protection and enacted with the approval of the Bundesrat, based on the authority granted under § 99 paragraphs 3 and 5 of the Minimum Tax Act (Mindeststeuergesetz).
New name and structure
The ordinance amends the previous Minimum Tax Report Ordinance of 19 December 2025. Under the amendment, the regulation is officially renamed the Ordinance on the Implementation of the Minimum Tax Act (Mindeststeuerdurchführungsverordnung – MinStDV).
The renamed MinStDV is structured into four sections:
- Section 1: Scope and Definitions (§§ 1–2)
- Section 2: Scope, Design, and Information Exchange of Minimum Tax Reports (§§ 3–7)
- Section 3: Tax Jurisdictions according to § 99 paragraph 5 of the Minimum Tax Act (§ 8)
- Section 4: Application Provisions (§ 9)
Information exchange and effective date
Section 2 of the ordinance regulates the automatic exchange of minimum tax information with treaty states under § 75 paragraph 4 of the Minimum Tax Act, in accordance with EU Directive 2011/16/EU, alongside specific rules for preparing reports for reporting constituent entities.
The ordinance enters into force on the day after its publication. This version applies retroactively for fiscal years beginning after 30 December 2023.
Annex lists recognised jurisdictions
The ordinance adds an annex (Anlage) to § 8 listing the international tax jurisdictions whose tax regimes are formally recognised under § 99 paragraph 5 of the Minimum Tax Act. Recognition applies to the fiscal years of affected corporate groups beginning on or after specified dates, across four categories:
- Recognised National Top-up Tax (Anerkannte nationale Ergänzungssteuer / QDMTT)
- Recognised Primary Top-up Tax Rule (anerkannte Primärergänzungssteuerregelung / IIR)
- Recognised Secondary Top-up Tax Rule (anerkannte Sekundärergänzungssteuerregelung / UTPR)
- Safe Harbour for Recognised National Top-up Tax (Safe Harbour bei anerkannter nationaler Ergänzungssteuer)
Among the jurisdictions listed, Germany, Belgium, Finland, France, Italy, the Netherlands and Sweden have all four categories recognised as of 31 December 2023.
Australia’s QDMTT, IIR and UTPR are recognised starting 1 January 2024. Switzerland’s QDMTT and UTPR are recognised from 1 January 2024, while its IIR is recognised starting 1 January 2025.
Japan’s IIR is recognised starting 1 April 2024, while its QDMTT and UTPR are recognised from 1 April 2026. Hong Kong and Singapore each have their QDMTT, IIR and UTPR recognised starting 1 January 2025.
