Executive summary
On 30 June 2021, Germany published the European Union (EU) Anti-Tax Avoidance Directive (ATAD) Implementation Law, which includes the new anti-hybrid rule (Sec. 4k Income Tax Act), in the German Federal Gazette. This concludes the final step of the legislative process after the approval by the Federal Parliament (see EY Global Tax Alert, German Parliament advances several tax proposals, dated 25 May 2021), the Federal Council and the signing of the law by the Federal President o…