KPMG's German Tax Monthly is an English-language publication appearing once a month in PDF-format. German Tax Monthly provides useful information regarding the latest tax developments in Germany and focuses on foreign investors. Selected topics which are of interest in the daily business of international companies are summarized in a user-friendly manner.
This issue contains articles on the following topics:
- the Promulgation of the Ninth Act Amending the Tax Advisory Act and Other Tax Regulations,
- the Update on the Draft Bill for the Annual Tax Act 2026,
- the Coalition Committee Meeting on Tax Reform Plans,
- the Action Plan to Combat Tax and Financial Crime by the Ministry of Finance and the Ministry of Justice,
- the Update on the Act on the Automatic Exchange of Minimum Tax Reports,
- the Promulgation of the Ordinance Amending the Minimum Tax Reporting Ordinance,
- the Update on the General Administrative Regulation for Tax Audits,
- the Judgement of the Federal Tax Court on the Compatibility with EU Law of the Flat-Rate Assessment of Non-Deductible Business Expenses Amounting to 5 Per Cent of the Merger Profit,
- the Final Guidance on the Tax Authorities’ Principles for the Concept of Permanent Establishments,
- the 2026 Version of the Negotiating Guidelines on Double Taxation Treaties,
- the EU Infringement Procedures regarding the Taxation of Dividends from Subsidiaries in other Member States and
- the Revision of Key EU Directives through “Tax Omnibus” and “DAC Recast”.
