Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG)

Topic area:
Status: 09.01.2024 |
Aktuell
Key words:
Main version, Amendment, Tax
Initiative
Official name
Gesetz zur Umsetzung der Richtlinie (EU) 2022/2523 des Rates zur Gewährleistung einer globalen Mindestbesteuerung und weiterer Begleitmaßnahmen
Type
Act/Law
Level 1
Initiator
German government
Submitted
17.03.2023
Doc. code
BGBl I Nr. 397/2023
Summary
Status
Status

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Current version
Final version
21.12.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Commercial code (Handelsgesetzbuch, HGB) (binding, Main version, DE)
EU directive to ensure global minimum taxation (binding, Main version, EU)
Level 2
–
Level 3 / Other
E-DRÄS 14: Amendments to DRS 18 Deferred taxes (non-binding, Amendment, DE)

Source: German government, BGBl I Nr. 397/2023, 2023