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  1. taxation The Finance Ministry Circular of 2 February 2023 - 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.

    Publication
    pdf, 93KB : The Finance Ministry Circular of 2 February 2023 - Questions concerning the application of the Platform Tax Transparency Act (<span lang="de">Plattformen-Steuertransparenzgesetz</span>)

  2. taxation Implementation of the global minimum taxation – Statement Christian Lindner

    Federal Minister of Finance Christian Lindner declared that, if necessary, Germany is ready to introduce a global minimum tax nationally, even in the absence of an EU-wide agreement. He emphasised that this is a question of tax fairness: multinational corporations too must pay their fair share to help finance public goods.

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    More : Implementation of the global minimum taxation – Statement Christian Lindner

  3. Taxation G5 Statement on global minimum effective taxation

    Publication
    pdf, 121KB : G5 Statement on global minimum effective taxation

  4. Taxation OECD Statement on a Two-Pillar Solution and Implementation Plan (8 October 2021)

    Publication
    pdf, 205KB : OECD Statement on a Two-Pillar Solution and Implementation Plan (8 October 2021)

  5. Taxation Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy

    OECD/G20 Base Erosion and Profit Shifting Project

    Publication
    pdf, 175KB : Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy