Update - Germany Publishes Minimum Tax Regulations Update to Include Jurisdictions that have Implemented Pillar 2 Rules

Germany published the Ordinance of 7 August 2026 Amending the Minimum Tax Report Ordinance (MinStBV) in the Official Gazette on 17 August 2026. 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 ha…