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QDMTT: Legislative Tracker

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Summary: GloBE Country Guides
South Korea: GloBE Country Guide
The Netherlands: GloBE Country Guide
The United Kingdom: GloBE Country Guide
Switzerland: GloBE Country Guide
Sweden: GloBE Country Guide
Japan: GloBE Country Guide
Germany: GloBE Country Guide
Liechtenstein: GloBE Country Guide
Ireland: GloBE Country Guide
New Zealand: GloBE Country Guide

GloBE Country Guide: Germany

Summary

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

Contents
  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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Lee Hadnum

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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