21.03.2023 Tax Insights from Global Structuring - Germany publishes Pil ... The Federal Ministry of Finance (MoF) published a draft law on March 20, to implement the ‘Pillar Two’ Directive ensuring a global minimum taxation for multinational groups and large domestic groups in the European Union (so-called Minimum Tax Directive Implementation Act - MinBestRL-UmsG). The publication of the German draft law follows the formal adoption by the EU Council to adopt Pillar Two on December 15, 2022. Categories: Legislation, Tax & Legal NewsflashKeywords: Gesetzgebung, EU-Recht, Pillar Two
