Germany and Ecuador complete negotiations to amend their DTA

The German government has approved the Tax Amendment Act 2025 (Steueränderungsgesetz 2025), introducing a permanent 7% VAT rate for restaurant and catering food, excluding beverages, from 1 January 2026. The measure amends sec. 12 para. 2 no. 15

The Ecuadorian Internal Revenue Service (SRI) has issued Resolution No.NAC-DGERCGC26-00000026, establishing the mechanism for the declaration and payment of advance payments on undistributed profits by resident companies and permanent establishments

The German Federal Ministry of Finance has released updated VAT registration forms for non-resident businesses, along with revised annexes and guidance notes, replacing versions issued in 2021 and 2023. The forms, published in July 2026, are

Germany's government has unveiled an ambitious 26-point package aimed at strengthening the country's response to tax evasion, financial crime and illicit financial activity through tougher sanctions, enhanced enforcement powers and greater use of

Germany has notified Russia that it will suspend the agreement of 29 May 1996 between the two nations for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, effective from 1 January 2027. The notification was

Germany’s Federal Council (Bundesrat) approved the amendment of the regulation on the application of the minimum taxation law (Mindeststeuer-Bericht-Verordnung – MinStBV) on 10 July 2026. The measure expands the framework under the Minimum