Germany: Updated template for group parent notification under Pillar Two law
In line with the EU Minimum Taxation Directive (2022/2523)
The Ministry of Finance in March 2025 published an updated official template (German) for the group parent notification under section 3 of the Pillar Two minimum taxation law, in line with the EU Minimum Taxation Directive (2022/2523).
For more information, contact a KPMG tax professional in Germany:
Claus Jochimsen | cjochimsen@kpmg.com