On 20 March 2023, the German Ministry of Finance (MoF) published a draft discussion for the implementation of the global minimum tax. It has initiated steps towards enforcing the EU Directive on the adoption of a Global Minimum Tax (2022/2523), which was approved by the EU finance ministers in December 2022, by releasing the discussion draft. Germany intends to establish a supplementary tax based on internationally agreed regulations starting from 2024, through the enactment of the Minimum Tax Directive Implementation Law.
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