Germany: MoF expands CbCR to additional jurisdictions

The German Federal Cabinet has approved a draft bill on 14 January 2026 to modernise the Tax Consultancy Law and update other tax rules, aiming to make tax advisory services more flexible for citizens and ensure fairer corporate taxation. The

The German Federal Ministry of Finance has released its latest overview of tax treaties and related agreements, providing a snapshot of the country’s international tax relations as of 1 January 2026. The report details ongoing negotiations,

The Albanian Council of Ministers has approved a protocol to amend the 2010 income and capital tax treaty with Germany on 30 December 2025. The agreement seeks to prevent double taxation and fiscal evasion between the two nations The

Germany has introduced detailed rules for filing and exchanging Global Anti-Base Erosion (GloBE) information returns for multinational enterprises under the Pillar 2 global minimum tax, as set out in the Mindeststeuer-Bericht-Verordnung (MinStBV)

Germany has officially published the Law implementing Council Directive (EU) 2023/2226 (DAC8) in the Official Gazette on 23 December 2025, introducing updated reporting and due diligence requirements for crypto-asset service providers. The

The bill implementing the amendments to the domestic Pillar Two rules was published in the Official Gazette on 23 December 2025 (BGBl. I 353/2025) and entered into force on 24 December 2025. The bill updates the Minimum Tax Act and aligns various