26.08.2026Amended regulation on Pillar Two minimum taxation rules published
Updated regulation includes list of jurisdictions with qualifying minimum tax regimes under Pillar Two
On 17 August 2026, the German amended regulation on the application of the Pillar Two minimum taxation rules was published in the federal gazette. To ensure the uniform application of the minimum taxation rules, the updated regulation now specifies in an annex jurisdictions that have introduced qualified domestic minimum top-up taxes (QDMTTs), income inclusion rules, undertaxed profits rules, and QDMTT safe harbors (section 99 (5) Minimum Tax Act). There are currently 49 jurisdictions listed in the annex.
The Ministry of Finance issued the original regulation on the application of the minimum taxation rules at the end of 2025 (which was published in the federal gazette on 29 December 2025) in order to provide further guidance regarding the scope, design, and information exchange mechanism under the rules, as well as to follow OECD guidance in this regard. The first draft of the amended regulation was published by the MOF on 8 April 2026 (see GTLN dated 04/13/2026). The upper house of parliament approved the amended regulation on 10 July 2026.
Based on section 75 of the Minimum Tax Act, affected taxpayers must submit a global anti-base erosion (GloBE) information return (GIR). Further specifications regarding the scope and the structure of the GIR, as well as the exchange of information mechanisms, are provided in OECD guidance. Section 99 (3) of the Minimum Tax Act authorizes the MOF (with the consent of the upper house of parliament) to issue regulations concerning the detailed structure of, as well as the exchange of information related to, the GIR as provided in section 76 of the Minimum Tax Act.
The amended regulation applies to fiscal years starting after 30 December 2023.
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