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Public Finances FAQs: Spending Reviews
Our FAQs answer the most important questions about performance budgeting and spending reviews.
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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.
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Ministry Media images
Headshots of Finance Minister Christian Lindner, of the Parliamentary State Secretaries Katja Hessel and Dr Florian Toncar and of the State Secretaries Werner Gatzer, Prof Dr Luise Hölscher, Steffen Saebisch and Heiko Thoms.
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Financial markets „Accepting the challenge: A liberalism for tomorrow“
Lecture by Christian Lindner, German Federal Minister of Finance, at Princeton University on April 14, 2023
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Internationales Steuerrecht [EN] Questions concerning the application of the Platform Tax Transparency Act
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.
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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.
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taxation Act on the Reporting Obligation and the Automatic Exchange of Information in Tax Matters by Reporting Platform Operators (Platform Tax Transparency Act)
The Platform Tax Transparency Act (PStTG) 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. The Act serves to transpose Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative …