Implementation of the Global Minimum Tax in Germany

On 16 Au­gust 2023, the Ger­man Fe­deral Ca­bi­net ap­pro­ved the go­vern­ment‘s draft for the Mi­ni­mum Tax Di­rec­tive Im­ple­men­ta­tion Act. This ma­kes it con­crete what re­qui­re­ments large cor­po­rate groups in Ger­many will have to con­sider.