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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 G5 Statement on global minimum effective taxation

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

  3. 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)

  4. Climate action Key-issues paper of a cooperative and open climate club

    Publication
    pdf, 814KB : Key-issues paper of a cooperative and open climate club

  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

  6. 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.

    Publication
    pdf, 272KB : Immediate climate action programme for 2022

  7. Climate action Climate Action Programme 2030 to implement the Climate Action Plan 2050 (in German)

    Publication
    pdf, 1MB : Climate Action Programme 2030 to implement the Climate Action Plan 2050 (in German)