On 5 October 2026, Germany published in the Official Gazette the Law of 30 September 2026 for the ratification of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), which Germany signed on 19 September 2025. The GIR MCAA is meant to facilitate the automatic exchange of GIR information between tax administrations and minimize the compliance burden for MNE Groups, since they will be able to centrally file their GloBE Information Return.