Germany outlines tax advisory reform to expand services, cut bureaucracy
The German Federal Government has announced plans to modernise tax advice and reduce bureaucracy through the Ninth Act Amending the Tax Advisory Act, aimed at expanding advisory services for citizens while simplifying regulatory requirements. The
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Brazil, Germany advance talks on new income tax treaty negotiations
Brazil and Germany announced plans to intensify negotiations on a new income tax treaty during their Joint Declaration on the 3rd German-Brazilian Intergovernmental Consultations in Hanover on 20 April 2026. The proposed agreement aims to boost
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Germany publishes draft bill to update list of jurisdictions under CRS MCAA
Germany’s Federal Ministry of Finance (BMF) has published a draft bill to update the list of jurisdictions covered under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The bill
See MoreGermany: MoF issues draft amendments to Minimum Tax Implementation Ordinance
Germany’s Ministry of Finance (MoF) issued a draft amendment to the Minimum Tax Implementation Ordinance (Mindeststeuerdurchführungsverordnung – MinStDV) on 2 April 2026 to further define international reporting requirements under the Minimum
See MoreGermany issues draft ordinance to amend minimum tax report regulation
The German Federal Ministry of Finance has issued a draft ordinance on 8 April 2026 proposing amendments to the minimum tax report ordinance (MinStBV), including a structural and legal update to reporting rules under the Minimum Tax Act
See MoreGermany to cut air travel tax from July 2026
Germany’s federal government has agreed to reduce the air travel tax, lowering rates for short-, medium-, and long-haul flights from 1 July 2026. The move is intended to strengthen the aviation sector and enhance Germany’s position as an
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Germany: MOF publishes draft bill for the ratification of 2024 CRS MCAA addendum
Germany’s Ministry of Finance has published a draft bill on 24 March 2026 for the ratification of the 2024 Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The
See MoreGermany updates jurisdiction list for the exchange of CbC reports
Germany has issued the Eighth Regulation Amending the Country-by-Country (CbC) Report Extension Regulation, which was published in the Official Gazette on 30 March 2026. The regulation updates the list of jurisdictions with which Germany will
See MoreGermany: MoF publishes draft bills for crypto, digital platform tax reporting
The German Ministry of Finance ( MoF) published draft bills on 24 March 2026 to ratify three international agreements aimed at strengthening tax transparency. The bills cover the CARF MCAA for crypto-asset reporting, the DPI MCAA for income from
See MoreGermany: MoF publishes draft bill to implement GloBE information exchange
The German Ministry of Finance (MOF) on 20 March 2026 published a draft bill to implement the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), which Germany signed on 19
See MoreGermany: Tax Authorities restrict treaty benefits on dividend payments to US parent companies
The German Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) has recently adopted a restrictive administrative practice concerning withholding tax on dividend distributions paid by German companies (GmbHs) to US parent companies. This
See MoreGermany publishes DAC8 data set for crypto-asset reporting
Germany’s Federal Ministry of Finance has released the officially prescribed data set for DAC8 reporting, applicable to crypto-asset service providers under the Kryptowerte-Steuertransparenz-Gesetz (KStTG). From 2027, providers must
See MoreGermany updates provisional CRS jurisdiction list for 2026
The German Federal Central Tax Office published CRS Newsletter 01/2026 on 20 February 2026, which provides the provisional list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and
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IMF Recommends Tax and Spending Reforms for Germany
On 12 February 2026 the IMF issued a report following consultations with Germany under Article IV of the IMF’s articles of agreement. The economic shocks in recent years and weak underlying productivity growth contributed to two years of negative
See MoreGermany updates Global Minimum tax FAQs with new ‘Side-by-Side’ guidance
Germany’s Federal Ministry of Finance revised its Global Minimum Tax FAQs on 16 February 2026. The update primarily adds guidance on the “side-by-side” arrangement endorsed by the BEPS Inclusive Framework in January 2026, which is intended,
See MoreGermany publishes draft permanent establishment guidelines
The German Federal Ministry of Finance has released a draft of its revised guidelines on permanent establishments (PEs) in domestic and international tax law. These guidelines are intended to replace the previous version issued in December
See MoreGermany enacts law to strengthen financial sector, promote private investments
Germany published the Act on the promotion of private investment and the financial sector in the Official Gazette (BGBl. I 33/2026) on 9 February 2026 . The Act aims to strengthen Germany’s financial sector and encourage private investment through
See MoreGermany: Bundesrat approves law boosting private investment, financial sector
The German Federal Council (Bundesrat) gave its approval to the law supporting private investment and the financial sector on 30 January 2026, following Bundestag’s approval on 19 December 2025. Income tax: Increase in commuter allowance
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