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Taxation

The Min­istry fo­cuss­es on is­sues of na­tion­al and in­ter­na­tion­al tax pol­i­cy and is re­spon­si­ble for na­tion­al tax leg­is­la­tion. In ad­di­tion, the Min­istry is re­spon­si­ble for ne­go­ti­at­ing in­ter­na­tion­al agree­ments.

Dou­ble Tax­a­tion Information on Germany’s double taxation agreements and other country-specific publications.
Ex­ter­nal Tax Re­la­tions An overview of German law on external tax relations, especially transfer pricing.
VAT Here you will find information on VAT.
Tax In­for­ma­tion for In­vestors Germany is one of the top locations for international investors.

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taxation Global corporate tax reform is on the way

taxation Tax data from Dubai now going to the Länder

taxation Why we need a global corporate minimum tax

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Fair taxation Global corporate tax reform is on the way

Un­der the aus­pices of the OECD, 131 (as of 5 Ju­ly 2021) coun­tries have reached an agree­ment on fair tax­ing rights and a uni­form min­i­mum cor­po­rate tax rate of at least 15%. This is a gen­uine rev­o­lu­tion in in­ter­na­tion­al tax law. The plan was adopt­ed by the fi­nance min­is­ters of the 20 lead­ing ad­vanced and emerg­ing economies – the G20 – at their most re­cent meet­ing in Venice on 9−10 Ju­ly.

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Fair 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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Fair 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.

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Finance Minister Olaf Scholz on international tax law reform and the global minimum tax

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Olaf Scholz: Minimum taxation – agreement within the framework of the OECD

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Finance Minister Scholz: Fighting harmful tax competition

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Olaf Scholz: International tax fairness

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Webinar about fair taxation: Statement by Olaf Scholz

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