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Germany Federal Ministry of Finance publishes Minimum Tax Group Head Notification Form

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

  • The German Ministry of Finance's has released the Minimum Tax Group Head Notification Form ("Gruppenträgermeldung"), which is due on 28 February 2025 for most multinational enterprise groups operating in Germany and subject to the Pillar Two rules
  • It has been announced that electronic filing will likely be possible starting 2 January 2025.
 

Executive summary

On 17 October 2024, the German Ministry of Finance (MoF) published the Minimum Tax Group Head Notification Form, a concept specific to th…

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