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Authors: Prof. Dr. Sebastian Benz, Julian Böhmer

The adoption of the GloBE rules in Germany: The new Minimum Tax Act

On 27 December 2023, the "Act Implementing Council Directive (EU) 2022/2523 to Ensure Global Minimum Taxation and Other Accompanying Measures" (Minimum Tax Act, Mindeststeuergesetz or MinStG) was published in the German Federal Law Gazette. With this law, Germany has transposed the internationally agreed requirements for implementing a global minimum taxation (GloBE) into national law. 

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