Stakeholders are requested to submit feedback on the draft by 6 October 2025.
The German Ministry of Finance (MOF) published a draft ordinance setting out the rules for filing and exchanging the GloBE Information Return (GIR) on 29 September 2025.
The requirement applies to multinational enterprise groups reporting effective tax rates across jurisdictions under Germany’s Minimum Tax Act, which implements the Pillar 2 global minimum tax framework.
The draft ordinance defines key terms, details the GIR’s structure, and specifies which sections are to be automatically exchanged with other jurisdictions. It also includes transitional provisions allowing simplified reporting for fiscal years ending before July 2030, subject to certain conditions.
The Ministry has invited stakeholders to submit feedback on the draft by 6 October 2025.
Earlier, Germany signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 19 September 2025, as part of Pillar 2 of the OECD/G20 Inclusive Framework on the Two-Pillar Solution.
