Germany: Federal Cabinet approves draft to modernise tax consultancy, adjust trade tax
The German Federal Cabinet has approved a draft bill on 14 January 2026 to modernise the Tax Consultancy Law and update other tax rules, aiming to make tax advisory services more flexible for citizens and ensure fairer corporate taxation. The
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Germany: Federal Ministry of Finance updates status of tax treaties, negotiations
The German Federal Ministry of Finance has released its latest overview of tax treaties and related agreements, providing a snapshot of the country’s international tax relations as of 1 January 2026. The report details ongoing negotiations,
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Albania: Council of Ministers approves protocol to amend 2010 income tax treaty with Germany
The Albanian Council of Ministers has approved a protocol to amend the 2010 income and capital tax treaty with Germany on 30 December 2025. The agreement seeks to prevent double taxation and fiscal evasion between the two nations The
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Germany gazettes global minimum tax reporting rules
Germany has introduced detailed rules for filing and exchanging Global Anti-Base Erosion (GloBE) information returns for multinational enterprises under the Pillar 2 global minimum tax, as set out in the Mindeststeuer-Bericht-Verordnung (MinStBV)
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Germany enacts DAC8 crypto-asset reporting rules
Germany has officially published the Law implementing Council Directive (EU) 2023/2226 (DAC8) in the Official Gazette on 23 December 2025, introducing updated reporting and due diligence requirements for crypto-asset service providers. The
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Germany brings DAC9 aligned Pillar 2 measures into effect
The bill implementing the amendments to the domestic Pillar Two rules was published in the Official Gazette on 23 December 2025 (BGBl. I 353/2025) and entered into force on 24 December 2025. The bill updates the Minimum Tax Act and aligns various
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Germany gazettesTax Amendment Act 2025, introduces individual tax relief, VAT cuts
Germany’s Tax Amendment Act 2025 was officially published in the Government Gazette on 23 December 2025, providing tax relief measures for individuals and other technical amendments to various tax laws. Income tax: Increase in commuter
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Germany, Netherlands tax treaty protocol enters into force
The amending protocol to the 2012 tax treaty between Germany and the Netherlands will enter into force on 31 December 2025. The Netherlands and Germany signed the protocol on 14 April 2025. It will take effect starting 1 January 2026. The
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Germany: Bundesrat approves Pillar 2 tax amendments, DAC 9 information exchange
Germany ’s Federal Council (Bundesrat) approved a bill (Gesetz zur Anpassung des Mindeststeuergesetzes und zur Umsetzung weiterer Maßnahmen) on 19 December 2025 amending the country’s Pillar 2 minimum taxation framework. The bill updates the
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Germany: Bundesrat approves minimum tax reporting, information exchange
Germany’s Federal Council (Bundesrat) approved a regulation implementing the country’s minimum taxation law on 19 December 2025. The rule applies to multinational enterprise groups that report effective tax rates across jurisdictions under
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Germany: Bundesrat approves minimum tax reporting, information exchange
Germany’s Federal Council (Bundesrat) approved a regulation implementing the country’s minimum taxation law on 19 December 2025. The rule applies to multinational enterprise groups that report effective tax rates across jurisdictions under
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Germany: Bundesrat approves Tax Amendment Act 2025
The Federal Council (Bundesrat) approved the Tax Amendment Act 2025 (Steueränderungsgesetz 2025) on 19 December 2025, providing tax relief measures for individuals and other technical amendments to various tax laws. Income tax: Increase in
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Germany: Bundestag approves tax amendment Act 2025
Germany’s lower house of the parliament (Bundestag) approved the draft Tax Amendment Act 2025 on 4 December 2025, which introduces tax relief measures for individuals and updates several technical provisions across existing tax legislation. Key
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Germany, Switzerland tax treaty amending protocol comes into effect
The Swiss State Secretariat for International Finance announced that the protocol amending the 1971 income and capital tax treaty with Germany came into force on 27 November 2025. The protocol, signed on 21 August 2023, updates the treaty to
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Ethiopia, Germany sign new development cooperation treaty
Ethiopia and Germany concluded high-level development cooperation talks in Berlin, signing a new treaty confirming continued German support for Ethiopia’s reform agenda. Germany committed EUR 106 million in bilateral sectoral funding, plus an
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Germany: MoF expands CbCR to additional jurisdictions
Germany’s Federal Ministry of Finance has announced on 19 November 2025, that the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country reports (CbCR) will be extended to include Antigua and Barbuda, Cameroon,
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Germany: Bundestag approves Pillar 2 amendments
Germany’s lower house of parliament (Bundestag) approved the second revised draft of a law amending domestic Pillar 2 rules and related measures on 13 November 2025. The legislation, formally titled “Law to Amend the Minimum Tax Act and
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Germany: Bundestag approves draft law to implement DAC8 crypto reporting rules
Germany’s lower house of parliament (Bundestag) approved the draft law (KStTG) on 5 November 2025, aimed at implementing the EU’s DAC8 directive on the taxation of digital financial products, including crypto assets. Under the draft law,
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