Germany: Amendments to Pillar Two rules, DAC9, and DAC8 legislation enacted; other tax developments
Amendments to Pillar Two rules would implement OECD guidance
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January 29, 2026
The Act to amend the Minimum Tax Act, which implements new OECD Administrative Guidance items from December 15, 2023, May 24, 2024, and January 13, 2025, and simplifies individual anti-profit shifting regulations to avoid bureaucracy, was enacted at the end of last year.
The Minimum Tax Report Ordinance, which regulates the scope, design, and exchange of information on minimum tax reports (DAC9), and the Act to transpose into national law the reporting obligations for cryptoasset service providers (DAC8), were also enacted at the end of last year.
Other recent tax developments in Germany include:
- Government draft of a ninth Act amending the Tax Advisory Act and other tax regulations
- Federal Tax Court (I R 20/22): Loss deduction restriction to prevent double use of tax group losses in Germany and abroad
- Federal Tax Court (II B 5/25): Examination of the EU energy crisis contribution's compliance with EU Law
- Current developments related to relief from German withholding tax in case of hybrid entities
- Changes in OECD Model Commentary related to permanent establishment (PE) through cross-border home working
- Federal Ministry of Finance: Interpretation of double taxation treaties taking into account the OECD Model Tax Convention
- Federal Ministry of Finance: Tax group and atypical silent partnerships
- Federal Ministry of Finance: Status of double taxation treaties as of January 1, 2026
Read a January/February 2026 report prepared by the KPMG member firm in Germany