Germany Issues a Draft Regulation with a list of Qualifying Pillar Two Jurisdictions

On April 8, 2026, Germany issued a Draft Regulation which included a list of jurisdictions with qualifying status for the purposes of the IIR, UTPR, QDMTT and the QDMTT Safe Harbour.

Section 99(5) of the German Minimum Tax Law specifically provides that the Ministry of Finance will issue a list of qualifying jurisdictions. The proposed section 8 and Annex I of the Draft Regulation is to implement this. 

Germany does not therefore transpose the OECD list of qualifying jurisdictions automatically, but expressly defines qualifying jurisdictions by Ordinance.

Where the German draft and the OECD list are materially the same

On the categories that actually overlap in the German draft and the OECD list, the two systems are very close. The German draft’s columns for (i) QDMTT (ii) Qualifying IIR’s, and (iii) QDMTT Safe Harbour jurisdictions correspond, in substance, to the OECD’s published tables. The date logic is also effectively the same: both use the date from which the legislation applies to in-scope groups, i.e. the date on or after which the first covered fiscal year begins.

Germany publishes a UTPR-type column; the OECD’s central record does not

The German annex contains a separate column for a qualifying UTPR jurisdiction. By contrast, the OECD’s central record currently provides tables for Qualified Income Inclusion Rules, Qualified Domestic Minimum Top-up Tax Rules/QDMTT Safe Harbours, and Qualified SbS Regimes, but not a standalone Qualified UTPR table.

The Qualifying UTPR jurisdictions in the German draft are: