Global Minimum Tax - A challenge for medium-sized companies

With the Mi­ni­mum Ta­xa­tion Di­rec­tive Im­ple­men­ta­tion Act of De­cem­ber 21, 2023, the EU re­qui­re­ments for the in­tro­duc­tion of a glo­bal mi­ni­mum tax were trans­po­sed into na­tio­nal law. As a re­sult, large me­dium-si­zed cor­po­rate groups are also ob­li­ged to check from the 2024 fi­nan­cial year whe­ther their pro­fits are sub­ject to an ef­fec­tive tax bur­den of at least 15 % world­wide. In ad­di­tion to any re­sul­ting ad­di­tio­nal tax bur­dens and high de­cla­ra­tion costs, com­pa­nies will be faced with ex­ten­sive in­ves­ti­ga­tive tasks in par­ti­cu­lar. Me­dium-si­zed com­pa­nies, which are of­ten struc­tu­red as part­nerships in Ger­many, have some ad­di­tio­nal spe­cial fea­tures to con­sider.

In this bro­chure, RSM Eb­ner Stolz out­lines the main fea­tures of the glo­bal mi­ni­mum tax re­gu­la­ti­ons in Ger­many and dis­cus­ses the spe­cial fea­tures for me­dium-si­zed com­pa­nies.