The German Ministry of Finance updated its Global Minimum Tax FAQs on 16 February 2026. The main update is the addition of information on the so-called Side-by-Side arrangement agreed to by the BEPS Inclusive Framework in January 2026 to, among other things, accommodate the U.S. tax system within the Pillar 2 framework. This includes a Side-by-Side (SbS) Safe Harbor and an Ultimate Parent Enti…