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 expands MLI tax treaty coverage under 2026 amendment law
June 08, 2026
Germany published the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in the Official Gazette on 5 June 2026, expanding the scope of Covered Agreements
Read More
European Commission urges Germany to remove restrictions on SME investment allowance abroad
June 05, 2026
The European Commission has issued a letter of formal notice to Germany for non-compliance with EU rules on freedom of establishment, finding that the country’s SME investment deduction allowance may discriminate against cross-border investments
Read MoreGermany approves agreement for automatic exchange of digital platform income data
June 03, 2026
The German Federal Cabinet (Bundesregierung) approved the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA), advancing the implementation of global reporting
Read MoreGermany unveils Annual Tax Act 2026 with Pillar Two, VAT, income tax reforms
June 01, 2026
Germany’s Ministry of Finance has released the draft Annual Tax Act 2026 (Jahressteuergesetz 2026), a wide-ranging legislative package containing numerous technical amendments across the tax system. The proposals are aimed at bringing German law
Read MoreGermany, Ukraine sign updated income tax treaty under OECD BEPS rules
May 20, 2026
Germany and Ukraine signed an income tax treaty on 19 May 2026, updating their existing tax arrangements in line with current international taxation standards, including the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations. The
Read MoreGermany: Federal Council approves BEPS MLI expansion
May 12, 2026
The German Federal Council approved the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), expanding the scope of covered agreements (tax treaties) for the
Read More