On 10 November 2023, the lower house of parliament (Bundestag) approved legislation to implement EU Council Directive 2022/2523, which aims to establish a global minimum tax rate and introduce other accompanying measures as outlined in resolution BT-Drs. 20/9190 (new). In addition to modifications to income and foreign tax legislation, changes to the German Commercial Code (HGB) and the Introductory Act to the German Commercial Code (EGHGB) are also anticipated. Before becoming effective, the law must be approved by the upper house of the German parliament (Bundesrat) and subsequently be promulgated.
Related Posts
Germany updates VAT registration form for non-resident businesses
July 22, 2026
The German Federal Ministry of Finance has released updated VAT registration forms for non-resident businesses, along with revised annexes and guidance notes, replacing versions issued in 2021 and 2023. The forms, published in July 2026, are
Read More
Germany unveils anti-tax evasion package with tougher penalties, AI-powered enforcement
July 17, 2026
Germany's government has unveiled an ambitious 26-point package aimed at strengthening the country's response to tax evasion, financial crime and illicit financial activity through tougher sanctions, enhanced enforcement powers and greater use of
Read MoreGermany announces suspension of double taxation treaty with Russia
July 15, 2026
Germany has notified Russia that it will suspend the agreement of 29 May 1996 between the two nations for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, effective from 1 January 2027. The notification was
Read MoreGermany: Bundesrat approves ordinance to expand Minimum Tax Act framework
July 15, 2026
Germany’s Federal Council (Bundesrat) approved the amendment of the regulation on the application of the minimum taxation law (Mindeststeuer-Bericht-Verordnung – MinStBV) on 10 July 2026. The measure expands the framework under the Minimum
Read MoreGermany updates 2026 basis for negotiating double taxation agreements
July 10, 2026
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
Read MoreGermany gazettes tax advisory reforms, anti-profit shifting measures enter into force
July 06, 2026
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
Read More