The German Federal Council (upper house of parliament - Bundesrat) approved the Ordinance Amending the Minimum Tax Report Ordinance (MinStBV) on 10 July 2026. As previously reported, the MinStBV was published in the Official Gazette on 29 December 2025, establishing the regulations for filing and exchanging the GloBE Information Return (GIR) that must be filed by MNE groups subject to the Pillar 2 rules. The main amendment is the addition of Annex I, which contains a table listing the jurisd…