Germany – Discovering recipients of deductible payments

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

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

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

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

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

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