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Germany Publishes Law to Implement Minimum Tax Guidance and Certain Other Measures

|Approved Changes|Germany
Germany

Germany published the Law to Amend the Minimum Tax Act and Implement Other Measures in the Official Gazette on 23 December 2025. The law incorporates the latest OECD guidelines for the Pillar 2 GloBE rules, specifically the administrative guidelines issued in December 2023, June 2024, and January 2025. This includes clarifications on the treatment of deferred taxes, income allocation in hybrid…

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