Status | Draft Law |
Law | On 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 Date | Proposed January, 2024. |
IIR | Yes (2024) |
UTPR | Yes (2025) |
QDMTT | Yes (2024) |
Filing Deadlines | Standard |
Safe Harbours | CbCR Safe Harbour, Simplified Calculation Safe Harbour & the QDMTT Safe Harbour |
If you haven’t got a subscription you can sign up below
Cookie | Duration | Description |
---|---|---|
cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |