On 21 June 2023, Germany released the Law introducing Public Country-by-Country (CbC) reporting. This legislation is in accordance with Directive (EU) 2021/2101 and is applicable to multinational and high-revenue companies, whether related or unrelated, along with domestic branches of related and unrelated companies established outside the EU. Non-compliance with this directive may result in penalties reaching up to EUR 250,000. The law came into effect on 22 June 2023, and the provisions for public CbC reporting will be in force for financial years commencing after 21 June 2024.
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