On 27 March 2019, German finance minister Olaf Scholz met Menno Snel, State Secretary for Finance at the Dutch Ministry of Finance. In a joint statement, the two countries reaffirmed their commitment to combating tax avoidance by agreeing and implementing the OECD and EU standards on base erosion and profit shifting (BEPS).

On 19 November 2018 the Federal Ministry of Finance hosted a conference that brought together selected experts from academia, the business community, civil society, public administration, journalism and professional associations. They engaged in a comprehensive discussion on what actions need to be taken and what options are available to ensure a smoothly functioning data economy.

The beginning of a new year is generally a time when regulatory changes are introduced that can impact citizens and companies in a number of ways. Here is an overview of the most important new developments in German tax law.