Amendments to Germany’s Pillar 2 Regime in the Updated Draft Law

On July 10, 2023, the German Ministry of Finance issued an updated draft law for the implementation of the EU Global Minimum Tax Directive. It is open for comments until 21 July 2023.

This follows the original discussion draft that was issued on March 20, 2023.

The key changes in the latest draft bill relate to the inclusion of the relevant provisions from the OECD Administrative Guidance.

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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Amendments to Germany’s Pillar 2 Regime in the Updated Draft Law

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Lee Hadnum