Germany: Parliament approves draft bill to implement Pillar 2 global minimum tax

Germany has published the 2026 update to its basis for negotiating Double Taxation Agreements (DTAs) covering taxes on income and on capital. The document serves as the Federal Government's starting point for treaty negotiations with foreign states

Germany published the Ninth Act Amending Provisions in Tax Consultancy Law and Tax Law in the Official Gazette on 2 July 2026. The legislation introduces extensive reforms to the regulation of tax advisors and tax advisory organisations while

The German Federal Central Tax Office (BZSt) has announced the publication of the final list of participating jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS) for the 2026 reporting

The German Federal Council (Bundesrat) approved the Ninth Act Amending Provisions in Tax Consultancy Law and Tax Law on 11 June 2026. The legislation introduces a broad package of administrative, procedural and substantive tax measures designed

Germany’s Ministry of Finance has published updated administrative principles on the concept and establishment of permanent establishments (PEs) under domestic and international tax law, providing detailed guidance for both resident and

The US Trade Representative Jamieson Greer initiated an investigation under Section 301 of the Trade Act of 1974 against Germany on 18 June 2026.  This investigation will seek to determine whether persistent underpayment for innovative