Germany: Bundesrat approves amending protocol to tax treaty with Netherlands
The treaty will take effect after the exchange ratification instruments and apply from 1 January next year. The German upper house of parliament (Bundesrat) approved the amending protocol to the 2012 tax treaty with the Netherlands on 17 October
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Germany: MOF updates B2B e-invoicing guidance
Germany updated rules for mandatory B2B e-invoicing effective from 31 December 2024. The German Ministry of Finance (MOF) issued a second administrative guidance on mandatory e-invoicing for domestic B2B supplies, effective for transactions after
See MoreGermany, Switzerland extend tax treaty agreement until 2027
Germany and Switzerland extend 1971 tax treaty rules on executive income and capital has been extended until 2027. The German Ministry of Finance announced on 15 October 2025 that Germany and Switzerland have extended their agreement on the
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Germany: Bundestag approves amending protocol to tax treaty with Switzerland
The agreement seeks to eliminate double taxation and prevent tax evasion. Germany’s lower house of parliament (Bundestag) approved the amending protocol to the 1971 tax treaty with Switzerland on 16 October 2025. Switzerland and Germany
See MoreGermany: Bundestag approves amending protocol to tax treaty with the Netherlands
The agreement seeks to eliminate double taxation and prevent tax evasion. The German lower house of parliament (Bundestag) approved the amending protocol to the 2012 tax treaty with the Netherlands on 16 October 2025. The Netherlands and
See MoreGermany proposes broader implementation of BEPS MLI
Germany unveiled a draft bill to expand the BEPS MLI to additional tax treaties. The German Ministry of Finance has released a draft bill titled Act Amending the Act on the Multilateral Convention of 24 November 2016 to Implement Tax
See MoreGermany: MOF revises guidance on cross-border tax dispute resolution
The key changes in the guidance are aimed at simplifying terminology, clarifying the interaction of dispute resolution mechanisms, and providing expanded guidance for joint applications from partnerships and corporate groups. Germany’s Ministry
See MoreGermany: MOF consults filing rules for GloBE Information Return
Stakeholders are requested to submit feedback on the draft by 6 October 2025. The German Ministry of Finance (MOF) published a draft ordinance setting out the rules for filing and exchanging the GloBE Information Return (GIR) on 29 September
See MoreGermany signs multilateral GloBE information exchange agreement
Germany signed the GIR MCAA on 19 September 2025, joining 17 jurisdictions under Pillar 2 of the OECD/G20 framework. Germany signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 19 September
See MoreGermany: Government approves 2025 draft tax amendment act
The draft bill proposes tax relief for individuals and other technical changes to tax laws and will proceed through approval by the Bundestag and Bundesrat. Germany’s Federal Cabinet (Bundesregierung) has approved the draft of the Tax Amendment
See MoreGermany: Federal Cabinet approves bill to encourage private investments
The draft promotes private investment in infrastructure and renewable energies as well as in smaller enterprises and start-ups (venture capital). The German Federal Cabinet approved a draft law on 10 September 2025 to encourage private
See MoreGermany: MoF unveils draft tax amendment Act 2025
Draft law proposes income tax relief, VAT cuts, and simplifications for nonprofits. The German Ministry of Finance released the draft Tax Amendment Act 2025 on 5 September 2025, proposing tax relief measures for individuals and technical
See MoreGermany: Federal Cabinet approves final draft to amend minimum tax Act
The law amends the Minimum Tax Act to align it with the latest OECD Pillar 2 GloBE guidelines from December 2023, June 2024, and January 2025. Germany’s Federal Cabinet approved the final draft legislation from the German Ministry of Finance to
See MoreGermany publishes prescribed data set for Pillar Two GloBE information returns
Germany has issued the official XML data set and schema for filing minimum tax reports under Pillar Two from fiscal years starting after 30 December 2023. Germany’s Ministry of Finance has released the officially prescribed data set and schema
See MoreGermany: MoF releases draft law to amend Minimum Tax Act, aligns with the latest OECD Pillar Two GloBE guidelines
The draft legislation aims to amend the Minimum Tax Act by implementing the new OECD guidelines of December 2023, May 2024, and January 2025. Germany’s Ministry of Finance has released a draft law (Minimum Tax Adjustment Act) to amend the
See MoreGermany: Federal Cabinet approves amending protocols to tax treaties with Netherlands, Switzerland
The Federal Cabinet approved protocols amending tax treaties with the Netherlands and Switzerland. The German Federal Cabinet approved on 6 August 2025 the amending protocols to its 2012 income tax treaty with the Netherlands and its 1971 income
See MoreGermany gazettes law to boost business competitiveness, R&D changes to enter into force next year
Germany has enacted a new investment programme law to enhance its appeal as a competitive business location, with most provisions effective from 19 July 2025 and R&D measures applying from 2026. Germany has published the Act (BGBl. I) in the
See MoreGermany suspends new advance pricing agreements with China
Until further notice, the BZSt, as the competent authority for APAs, will not initiate any new procedures aimed at concluding APAs with China. Germany has temporarily suspended the initiation of new advance pricing agreements (APAs) with China,
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