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Germany: Planned digital levy for large digital platforms; other tax developments

Rate of 10% proposed

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June 27, 2025

The Minister of State for Culture in an interview published on May 29, 2025, presented the government's plans for introducing a 10% digital levy for large digital platforms.

Read a July 2025 report prepared by the KPMG member firm in Germany

Other recent tax developments in Germany include:

  • Act for an Immediate Tax Investment Program passed by the Bundestag (read TaxNewsFlash)
  • Notification to OECD of completion of domestic measures to modify income tax treaties with Japan and Czech Republic to implement multilateral instrument (MLI)
  • Federal Tax Court (IX R 32/23): “Switch-over" clause of section 20 para. 2 of the Foreign Transactions Tax Act (FTTA) requires majority interest in foreign partnership
  • Federal Ministry of Finance: Information sheet on cross-border audit cooperation with tax administrations of other countries

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