10 results, sorted by
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.
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 …
ECOFIN 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.
Taxation Double taxation agreements and other taxation-related agreements
This page offers information on Germany’s double taxation agreements and additional country-related publications on double taxation agreements. You can access the original texts via our German website.
Here you will find information on VAT.
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, 137 countries (as of 28 December 2021) have reached an agreement on a fair allocation of taxing rights and a global minimum effective tax at a uniform tax rate of 15%. This is a genuine revolution in international tax law. The basic approach was approved by the finance ministers of the 20 leading advanced and emerging economies – the G20 – at their meeting in …
taxation Measures to increase tax fairness adopted
In March 2021, the federal cabinet initiated a range of measures to increase tax fairness. The aim is to eliminate tax havens and combat aggressive tax planning more effectively with the help of targeted instruments. In addition, updates to modernise corporation tax legislation will make family businesses more competitive.