News - RSM Ebner Stolz

RSM Ebner Stolz Transitional CbCR Safe Harbour Quick Check

From 2024, large corporations will have to assess for the first time the extent to which an additional tax is payable due to the requirements of the global minimum tax in case they are not subject to taxation at an effective minimum tax rate of 15 %. The discussion draft on the German implementation law of the Minimum Tax Directive provides for temporary relief using CbCR data. The RSM Ebner Stolz Transitional CbCR Safe Harbour Quick Check offers an initial assessment. ...read more

Implementation of the Global Minimum Tax in Germany

On 15 December 2023, the Federal Council of Germany passed the law to implement the Minimum Tax Directive. This specifies the requirements that large corporate groups will have to fulfill as part of the global minimum tax in Germany from 2024. ...read more

MoPeG adjustments and interest barrier pass Bundestag and Bundesrat

After the Federal Council refused to approve the Growth Opportunities Act on 24 November 2023, it was referred to the conciliation procedure. An agreement has not yet been reached. However, some measures have now been introduced into another legislative procedure at short notice. ...read more

Financing for the Future Act passed by the Bundestag and Bundesrat

On 17 November 2023, the German Bundestag passed the Future Financing Act in the version recommended by its Finance Committee. On 24 November 2023, the Bundesrat gave its approval to the law. ...read more

Bundestag adopts Minimum Tax Directive Implementation Act

On 10 November 2023, the German national parliament passed the Act on the Implementation of Council Directive (EU) 2022/2523 to ensure global minimum taxation and other accompanying measures (also known as the Minimum Tax Directive Implementation Act) in the version recommended by its Finance Committee on 8 November 2023. ...read more

Lawsuit by associations: Extension to injunctions and remedial actions

On 7 July 2023, the Bundestag passed the so-called Verbandsklagenrichtlinienumsetzungsgesetz (VRUG). An approval by the Bundesrat was not required. The law entered into force after being published in the Federal Gazette on 10 October 2023. ...read more

Federal Cabinet approves Draft for Implementation of the Global Minimum Tax

On 16 August 2023, the German Federal Cabinet approved the draft of a Minimum Tax Directive Implementation Act. In addition to the introduction of a comprehensive minimum tax law, this also includes an adjustment to the taxation of additions. ...read more

Artificial intelligence: EU regulation plans move forward

Artificial Intelligence (AI) has been on everyone's lips at least since ChatGPT was made available to the public in November 2022. But AI is much more than the chatbot developed by OpenAI. AI systems can be used in the most diverse areas of everyday (business) life. The resulting opportunities and risks arising from this have now prompted the EU to create an initial framework for the legal regulation of the technology. ...read more

Obligation to disclose income tax information

On June 16, 2023, the final version of the law implementing Directive (EU) 2021/2101 with regard to the disclosure of income tax information by certain companies and branches was passed by the German Bundesrat. In concrete terms, this essentially concerns the introduction of so-called public country-by-country reporting. ...read more

Pillar II/GloBE - German Ministry of Finance issues first draft

On 20 March 2023 the German Ministry of Finance has issued the first draft of a law implementing EU Pillar II/Global minimum tax directive into German tax law (Minimum Tax Act). As required by the European Commission the provisions shall be applicable to fiscal years starting on or after 31 December 2023. ...read more

RSM Eb­ner Stolz Tran­si­tio­nal CbCR Safe Har­bour Quick Check

Im­ple­men­ta­tion of the Glo­bal Mi­ni­mum Tax in Ger­many

Mo­PeG ad­just­ments and in­te­rest bar­rier pass Bun­des­tag and Bun­des­rat

Fi­nan­cing for the Fu­ture Act pas­sed by the Bun­des­tag and Bun­des­rat​

Bun­des­tag ad­opts Mi­ni­mum Tax Di­rec­tive Im­ple­men­ta­tion Act

Law­suit by as­so­cia­ti­ons: Ex­ten­sion to in­junc­tions and re­me­dial ac­tions

Fe­deral Ca­bi­net ap­pro­ves Draft for Im­ple­men­ta­tion of the Glo­bal Mi­ni­mum Tax

Ar­ti­fi­cial in­tel­li­gence: EU re­gu­la­tion plans move for­ward

Ob­li­ga­tion to dis­close in­come tax in­for­ma­tion

Pil­lar II/GloBE - Ger­man Mi­nis­try of Fi­nance is­sues first draft