Germany Consulting on Draft Global Minimum Tax Return

On 28 May 2024, the German Ministry of Finance published for consultation the draft minimum tax return for companies subject to the Pillar 2 global minimum tax rules. Germany implemented the global minimum tax through the Law of 21 December 2024 on Council Directive (EU) 2022/2523 on ensuring a global minimum level of taxation and other accompanying measures. The consultation documents include the consultation letter, a PDF of the return form for reference, an Excel file that represents the…