Germany: Planned digital levy for large digital platforms; other tax developments
Rate of 10% proposed
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