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.
English Translation of Germany’s Global Minimum Tax Law
On November 10, 2023, the Bundestag (lower house) approved the German draft law to implement the EU Minimum Tax Directive.
German Finance Minister Christian Lindner (FDP) has announced the presentation of a “tax fairness law” and a tax “growth package” for 2023. It was also confirmed the Law to implement the Pillar Two GloBE Rules will be gazetted in 2023.
Item 17 of the third relief package (issued September 4, 2022) states that Germany will start implementing Pillar 2. Read our initial thoughts on its enactment.
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