Global Daily Tax News, German Minimum Tax Law Amendments Head To Parliament, (Sep 19, 2025)

Germany's Cabinet recently signed off on draft legislation to incorporate into the Minimum Tax Act changes to the OECD's GloBE Rules in administrative guidance released on December 15, 2023, May 24, 2024, and January 13, 2025.

Key changes include incorporating clarifications from the guidance on the methodology that should be used to determine deferred tax assets and liabilities for GloBE purposes.

Other changes will be implemented to reduce the administrative burden on in-scope taxpayers by bringing Germany's rules more into line with the model rules proposed by the OECD.

The Minimum Tax Adjustment Act will now be considered by lawmakers in both houses of parliament.