ARTICLE · 21 JUNE 2024

Implementation Of The Global Minimum Tax In Germany

RSM Ebner Stolz

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On 15 December 2023, the Federal Council of Germany passed the law to implement the Minimum Tax Directive. This specifies the requirements that large corporate groups will have to

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On 15 December 2023, the Federal Council of Germany passed the law to implement the Minimum Tax Directive. This specifies the requirements that large corporate groups will have to fulfill as part of the global minimum tax in Germany from 2024.

This is probably the biggest tax reform in recent decades with a completely new and, in parts, highly complex set of rules. Affected companies are faced with comprehensive and resource-intensive compliance obligations.

What is the starting position?

As part of the OECD's BEPS 2.0 project, around 140 countries have agreed to introduce a global minimum withholding tax in 2021, also known as "Global Anti-Base Erosion Rules" (GloBE) or Pillar 2.

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