On 27 December 2023, the German Official Gazette released a law enacting EU Council Directive 2022/2523, which aims to establish a global minimum level of taxation for multinational enterprise (MNE) groups and large domestic groups within the European Union. The German Federal Council approved the law implementing the directive on 15 December 2023, following its adoption by the German Parliament on 10 November 2023. The law applies a minimum tax rate of 15% to MNE groups with annual consolidated revenue exceeding €750 million in at least two of the past four fiscal years.
Related Posts
Germany outlines tax advisory reform to expand services, cut bureaucracy
April 27, 2026
The German Federal Government has announced plans to modernise tax advice and reduce bureaucracy through the Ninth Act Amending the Tax Advisory Act, aimed at expanding advisory services for citizens while simplifying regulatory requirements. The
Read More
Brazil, Germany advance talks on new income tax treaty negotiations
April 24, 2026
Brazil and Germany announced plans to intensify negotiations on a new income tax treaty during their Joint Declaration on the 3rd German-Brazilian Intergovernmental Consultations in Hanover on 20 April 2026. The proposed agreement aims to boost
Read More
Germany publishes draft bill to update list of jurisdictions under CRS MCAA
April 13, 2026
Germany’s Federal Ministry of Finance (BMF) has published a draft bill to update the list of jurisdictions covered under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The bill
Read MoreGermany: MoF issues draft amendments to Minimum Tax Implementation Ordinance
April 13, 2026
Germany’s Ministry of Finance (MoF) issued a draft amendment to the Minimum Tax Implementation Ordinance (Mindeststeuerdurchführungsverordnung – MinStDV) on 2 April 2026 to further define international reporting requirements under the Minimum
Read MoreGermany issues draft ordinance to amend minimum tax report regulation
April 10, 2026
The German Federal Ministry of Finance has issued a draft ordinance on 8 April 2026 proposing amendments to the minimum tax report ordinance (MinStBV), including a structural and legal update to reporting rules under the Minimum Tax Act
Read MoreGermany to cut air travel tax from July 2026
April 03, 2026
Germany’s federal government has agreed to reduce the air travel tax, lowering rates for short-, medium-, and long-haul flights from 1 July 2026. The move is intended to strengthen the aviation sector and enhance Germany’s position as an
Read More