Germany: Federal Court clarifies scope of tax assessment amendments in constructive dividend cases
Germany’s Federal Fiscal Court has held that the power to amend a final, binding tax assessment under § 32a (1) Sentence 1 of the Corporate Income Tax Act (KStG) is not limited strictly to the direct consequences of an assessed constructive
See MoreGerman diesel drivers receive only part of temporary fuel-tax cut
Germany’s diesel drivers are receiving only part of the temporary fuel-tax cut introduced by Chancellor Friedrich Merz’s government this month, according to an analysis by the Ifo Institute published on Thursday. The institute found that
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Germany seeks funding for electricity tax cuts
Germany’s federal government said on Friday, 16 October 2026, that it remains committed to cutting electricity taxes to the EU minimum, but only if the resulting budget shortfall is offset. A finance ministry spokesperson said the cut would
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Germany proposes updates to tax haven defence rules following EU list changes
Germany’s Ministry of Finance has published a draft ordinance on 12 October 2026 proposing amendments to the Tax Haven Defence Ordinance, which identifies jurisdictions classified as non-cooperative under the Tax Haven Defence Law. The law aims
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Germany clarifies mandatory B2B e-invoicing rules
Germany’s Federal Ministry of Finance (BMF) issued a supplementary letter on mandatory domestic business-to-business (B2B) e-invoicing on 15 October 2026. The letter amends the VAT Implementation Decree (Umsatzsteuer-Anwendungserlass, UStAE) and
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Germany: Federal Cabinet proposes excise tax on sugar-sweetened drinks
Germany’s Federal Cabinet approved a legislative proposal on 14 October 2026 to introduce a sugar-sweetened beverage tax, with the government aiming to reduce excessive sugar consumption, protect public health and stabilise statutory health
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Germany: Cabinet approves proposal to remove VAT exemptions for business mail
The German government approved proposals, on 14 October 2026, to eliminate tax advantages for Deutsche Post and competing postal operators. An amendment to the Postal Act would remove VAT exemptions currently granted to business mail services, while
See MoreGermany: Constitutional Court reviews business inheritance tax exemptions
Germany’s Federal Constitutional Court opened a hearing on a challenge to inheritance tax exemptions for business assets. Private assets can be taxed at up to 50%, depending on the heir’s relationship to the deceased and the value of the
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Germany: MoF proposes new tax treatment for crypto-asset gains
Germany’s Ministry of Finance published a draft bill on 30 September 2026 proposing changes to the taxation of certain crypto-assets held as private assets. The proposed legislation would classify income from qualifying crypto-assets as investment
See MoreGermany ratifies GIR MCAA to facilitate automatic exchange of GloBE information
Germany published the Law of 30 September 2026 in the Official Gazette on 5 October 2026, ratifying the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), which Germany signed on 19 September 2025. The
See MoreGermany approves temporary fuel tax cut to ease record pump prices
Germany's parliament, comprising the Bundestag and the Bundesrat, on Friday, 25 September 2026, approved a law temporarily reducing fuel taxes on petrol and diesel. The federal government said the measure takes effect on 1 October and remains in
See MoreGermany: BMF announces B2B digital reporting roadmap
Germany’s Federal Ministry of Finance (BMF) has announced plans to introduce a mandatory B2B digital reporting system from 1 July 2030. The legislative process is expected to start in 2027, followed by a voluntary pilot from early 2029. State
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Germany: Restaurant VAT relief fails to cut menu prices
Germany's restaurant sector received a EUR 4 billion tax reduction at the start of 2026 when the government permanently lowered value-added tax on restaurant meals from 19% to 7%. A study by WMP Consult, ordered by the Food, Beverages and
See MoreGermany cuts fuel taxes to address record-high prices
Germany's government announced a fuel tax cut on 18 September 2026 to help motorists and businesses struggling with soaring energy costs. The energy tax on gasoline and diesel will drop by EUR 0.14 per litre, reducing total costs by approximately
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Germany, UAE expect early conclusion of tax treaty negotiations
Germany and the UAE are expected to conclude negotiations for a tax treaty between the two countries at an early stage, according to a joint declaration on 10 September 2026 and published by the Emirati Ministry of Foreign Affairs. UAE President
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Albania: Council of Ministers approves protocol to tax treaty with Germany
The Albanian Council of Ministers approved a draft law on 2 September 2026 to ratify the second protocol amending the 2010 income tax treaty with Germany. Signed on 9 June 2026, the measure will take effect following the exchange of the
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Germany: Federal Cabinet unveils draft 2027 income tax reform, splits trade tax revenue for data centre companies
Germany’s Ministry of Finance has published the Draft Income Tax Reform Act 2027 (Einkommensteuerreformgesetz 2027), which was approved by the Federal Cabinet on 2 September 2026. The draft outlines a proposal from the German Federal Ministry
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Germany: Federal Cabinet approves draft income tax reform Act 2027
Germany’s Federal Cabinet (Bundesregierung) has approved the draft income tax reform Act 2027 on 2 September 2026, proposing tax relief for individuals from 1 January 2027 alongside higher rates for high-income earners. The package would raise
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