Germany has ratified the OECD’s Multilateral Competent Authority Agreement on the Exchange of GloBE Information, enabling the automatic exchange of GloBE Information Returns and supporting centralised filing for multinational enterprise groups.
Germany published the Law of 30 September 2026 in the Official Gazette on 5 October 2026, ratifying the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), which Germany signed on 19 September 2025.
The GIR MCAA facilitates the automatic exchange of GloBE Information Returns (GIRs) between tax administrations and reduces compliance burdens for multinational enterprise (MNE) groups by allowing them to file a single GIR centrally.
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a groundbreaking plan to update key elements of the international tax system, which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion Rules (GloBE) are a key component of this plan and ensure large multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate.
The date of entry into force of the GIR MCAA, pursuant to Section 8(2), will be announced in the Official Gazette.
