Germany: Amended list of jurisdictions exchanging country-by-country (CbC) reports
Amendment adds Albania, Armenia, Montenegro, and Ukraine
The Ministry of Finance in February 2025 issued the seventh regulation amending the country-by-country (CbC) extension ordinance, effective March 12, 2025.
The amendment adds Albania, Armenia, Montenegro, and Ukraine to the list of jurisdictions for exchanging CbC reports under the CbC Multilateral Competent Authority Agreement (MCAA).
For more information, contact a KPMG tax professional in Germany:
Julian Fey | jfey@kpmg.com