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.
Related Posts
Germany ratifies GIR MCAA to facilitate automatic exchange of GloBE information
October 07, 2026
Germany published the Law of 30 September 2026 in the Official Gazette on 5 October 2026, ratifying the Multilateral
Read More
Germany approves temporary fuel tax cut to ease record pump prices
October 01, 2026
Germany's parliament, comprising the Bundestag and the Bundesrat, on Friday, 25 September 2026, approved a law
Read MoreGermany: BMF announces B2B digital reporting roadmap
September 30, 2026
Germany’s Federal Ministry of Finance (BMF) has announced plans to introduce a mandatory B2B digital reporting system
Read More
Germany: Restaurant VAT relief fails to cut menu prices
September 21, 2026
Germany's restaurant sector received a EUR 4 billion tax reduction at the start of 2026 when the government permanently
Read MoreGermany cuts fuel taxes to address record-high prices
September 21, 2026
Germany's government announced a fuel tax cut on 18 September 2026 to help motorists and businesses struggling with
Read More
Germany, UAE expect early conclusion of tax treaty negotiations
September 14, 2026
Germany and the UAE are expected to conclude negotiations for a tax treaty between the two countries at an early stage,
Read More