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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.
Climate action FAQs: Climate Action Programme 2030
Germany has made both national and international commitments to cut its greenhouse gas emissions by more than half by 2030, compared with 1990 levels. To this end, the German government has launched a comprehensive climate package. What are its key elements? How does carbon pricing work? And how much will all of this cost? Here are the answers to these and other important questions.
Taxation Global minimum tax: frequently asked questions
In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
Climate action Key-issues paper of a cooperative and open climate club
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
Climate action Immediate climate action programme for 2022
Germany adopted major new climate legislation in June 2021 that sets higher national emissions reduction targets for 2030 (at least 65%) and 2040 (at least 88%), with the goal of achieving net greenhouse gas neutrality by 2045. In addition, a new €8bn “immediate climate action programme” for 2022 will finance further measures to achieve the new climate targets.