Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

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  1. 14.08.2025

    Federal Ministry of Finance publishes draft bill for a Minim ...

    On August 6, 2025, the Federal Ministry of Finance (MoF) sent the draft bill for a law to adjust the Minimum Tax Act (“MTA”) and implement further measures (“MTAA – Draft”) to the associations for comment by August 11, 2025. The draft bill includes measures for the implementation of the OECD Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules from January 2025 as well as “accompanying measures" that are intended to contribute to the simplification of international tax law ("decluttering") outside the scope of the MTA.

    Categories: Official Pronouncements, Tax & Legal New ...
    Keywords: CFC provisions, minimum taxation, Foreig ...

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