Germany's Officially Prescribed Data Set and Schema for Submitting Pillar 2 Minimum Tax Reports

The German Ministry of Finance has published the officially prescribed data set and schema for submitting minimum tax reports under Germany's implementation of the EU Directive 2022/2523 (Pillar 2), which generally applies for fiscal years starting after 30 December 2023. Reports must be submitted electronically via the DIP interface (Digitaler Posteingang) using the XML format, which is based on GIR-XML Schema v1.0, developed by the OECD. The schema and future updates are accessible via the…