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German Federal Ministry of Finance publishes draft BEPS 2.0 Pillar Two implementation bill and accompanying measures

|Tax Alerts, Information Reporting, Legis ...|Germany
Germany

  • The German Ministry of Finance has published a revised draft bill addressing implementation of the Global Minimum Tax in accordance with the Organisation for Economic Co-operation and Development (OECD) Administrative Guidance and providing for accompanying measures regarding existing German tax rules
  • Interested parties may submit comments until 21 July 2023.

Executive summary

On 10 July 2023 the German Ministry of Finance (MoF) published a revised draft bill that is based on the initial discussion…

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