What changed
Germany has issued the implementing regulation for the global minimum tax (GloBE/Pillar 2), specifying the content, format, and international exchange mechanism for the mandatory minimum tax reports that large multinational groups must file when their effective tax rate falls below 15%. The regulation aligns with the OECD standard GIR (GloBE Information Return).
Who is affected
Large multinational corporate groups with annual revenue above €750 million that have operations in Germany are subject to the reporting and, where applicable, top-up tax payment obligations. This affects major international companies, not individuals or small businesses.
What to look out for
→ No action required from individuals or small businesses. Multinationals subject to the minimum tax should ensure their compliance teams are aligned with the new reporting format and filing deadlines.
⚠️ This explanation was created with AI assistance and may be inaccurate or incomplete. It is not legal advice. Before taking action, check the official text and consult a qualified lawyer.
Original law: MINSTBV — Check the official text before relying on this explanation.