Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
+49 30 2068-4829 Dr. Hanne
Böckem
Phone number
On 15 December 2023, the Bundesrat decided to approve the law passed by the German Bundestag on 10 November 2023 to implement Council Directive (EU) 2022/2523 to ensure global minimum taxation and other accompanying measures.
In addition to amendments to income and foreign tax law in particular, changes to the German Commercial Code (HGB) and Introductory Act to the German Commercial Code (EGHGB) are also planned (we reported on this in Express Accounting News 36/2023).
The law has yet to be promulgated.
You can find the Bundesrat's resolution here.
KPMG Express Accounting News
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