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Taxation Global minimum tax: frequently asked questions
In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
Taxation Global corporate tax reform is on the way
Under the auspices of the OECD, 138 countries have reached an agreement on a fair allocation of taxing rights and a global minimum effective tax rate of 15%. This is a genuine revolution in international tax law. The global minimum tax rate will now be implemented in national law.
G20 Overview of G20 Finance Track documents
G20 decisions may not be legally binding, but they do have a strong political influence and can provide impetus for reforms on the national and multinational level. Here you can find a selection of communiqués from the G20 meetings of finance ministers and central bank governors since 2008, as well as other relevant G20 working papers (available for download in PDF format).
taxation Questions concerning the application of the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz)
The Platform Tax Transparency Act of 20 December 2022 (Federal Tax Gazette I, p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. This circular assists in the proper implementation of the Platform Tax Transparency Act and addresses issues of practical relevance.
Taxation External tax relations
An overview of German law on external tax relations, especially transfer pricing.
G7 presidency International strategy to provide relief to heavily indebted countries
Heavily indebted countries in financial distress require efficient solutions that are coordinated at the international level. To this end, in 2020 the G20 adopted the Common Framework for Debt Treatments, which aims to put an effective and sustainable debt treatment scheme in place. The Common Framework makes it possible to coordinate and implement customised debt restructuring plans on a …
Taxation Tax information for investors
Taxation Working Party on Tax Revenue Estimates
The Working Party on Tax Revenue Estimates is an advisory council at the Federal Ministry of Finance. It has existed since 1955. In addition to the Federal Ministry of Finance, which has lead responsibility, the council’s membership includes the Federal Ministry of Economics and Technology, five economic research institutes, the Federal Statistical Office, the Bundesbank, the German Council of …
taxation G5 statement on global minimum effective taxation
At the informal ECOFIN meeting in Prague, the finance ministers of France, Spain, Italy, the Netherlands and Germany issued a joint statement on a global minimum effective level of taxation.
Coronavirus Comprehensive pandemic-related assistance for companies and self-employed individuals
With its comprehensive coronavirus assistance programmes, the German government provided targeted support to companies and self-employed individuals affected by the pandemic. A total of almost five million grant applications and around 170,000 loan applications were submitted.