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GloBE Country Guide: Germany


Status Draft Law
LawOn March 20, 2023, the German Federal Ministry of Finance published a consultation, including a draft law to implement the EU Global Minimum Tax Directive.
Effective DateProposed January, 2024.
IIRYes (2024)
UTPRYes (2025)
QDMTTYes (2024)
Filing DeadlinesStandard
Safe HarboursCbCR Safe Harbour, Simplified Calculation Safe Harbour & the QDMTT Safe Harbour

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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