On December 6, 2024 Germany’s Ministry of Finance issued a Second Discussion Draft to implement aspects of the Fourth Set of OECD Administrative Guidance.

On November 22, 2024, the Annual Tax Act was passed by the Upper House of Parliament. This includes two technical changes relating to the Global Minimum Tax

On October 17, 2024, Germany released its Group Parent notification form for German minimum tax groups. Section 3 of the German GMT law provides that the Group Parent of the German minimum tax group is required to register with the Federal Tax Authority within 2 months of the end of the relevant fiscal period (ie February 28, 2025 for the 2024 fiscal year). 

On August 20, 2024, the German Ministry of Finance issued a Discussion Draft of a Draft Law to implement most aspects of the Third Set of OECD Administrative Guidance.

On June 5, 2024, the German Federal Ministry of Finance published the government draft for an Annual Tax Act 2024. Article 32 includes an amendment to the minimum tax act to implement a provision from the July 2023 OECD Administrative Guidance.

On May 17, 2024, the Germany Finance Ministry issued a draft Global Minimum Tax Return to specialist publishers, software providers and associations for feedback. This includes draft explanatory guidance.