Germany Updating Minimum Tax Regulations to Include Jurisdictions that have Implemented Pillar 2 Rules

The German Ministry of Finance has published a draft ordinance to amend the Minimum Tax Report Ordinance (MinStBV). 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 jurisdictions that have a Qualified Domestic Mini…