Germany Increasing Minimum Trade Tax and Other Changes

The German Ministry of Finance has announced the Federal Cabinet's approval of a draft law on 14 January 2026 to amend the Tax Consultancy Act and certain other tax regulations. Most of the amendments concern the provision of assistance (advice) in tax matters. One notable tax change not related to assistance is an increase in the minimum municipal multiplier (hebesatz) for the trade tax (gewe…
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