Germany Floats Amendments to Its Global Minimum Tax Rules

Aug. 8, 2025, 12:17 PM UTC

The German Federal Ministry of Finance is seeking feedback on proposed amendments to national rules implementing a global minimum tax for large corporate groups.

The amendments, announced for public consultation Friday, implement the Organization for Economic Cooperation and Development’s administrative guidelines released in December 2023, June 2024, and January 2025, as well as a range of adjustments of already-adopted legislation.

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