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Germany: Law implementing DAC9 adopted by lower house of Parliament; other tax developments

Other tax developments include publication of draft bill for Annual Tax Act 2026

August 25, 2026

The lower house of Parliament (Bundestag) on July 9, 2026, adopted the Act on the multilateral agreement between the competent authorities on the automatic exchange of Pillar Two global anti-base erosion (GloBE) reports (DAC9). Read TaxNewsFlash

Other recent tax developments in Germany include:

  • Promulgation of Ninth Act amending the tax advisory act and other tax regulations (read TaxNewsFlash)
  • Publication of draft bill for the Annual Tax Act 2026 (read TaxNewsFlash)
  • Coalition Committee Meeting on tax reform plans
  • Ministry of Finance and the Ministry of Justice action plan to combat tax and financial crime
  • Promulgation of ordinance amending the minimum tax reporting ordinance
  • Adoption of general administrative regulation for tax audits
  • Federal Tax Court (X R 27/22): Compatibility with EU Law of the flat-rate assessment of non-deductible business expenses amounting to 5% of the merger profit
  • Final guidance on principles of administration for definition and establishment of permanent establishments (PEs) in domestic and international tax law (read TaxNewsFlash)
  • 2026 version of German negotiating guidelines on income tax treaties

Read an August/September 2026 report prepared by the KPMG member firm in Germany

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