Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG)

Topic area:
Status: 09.01.2024 |
Archived
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)
Foreign Tax Act (AStG) (binding, Main version, DE)
EU directive to ensure global minimum taxation (binding, Main version, EU)
Law on the adjustment of the Global Minimum Tax Act (MinStGAnpG) (binding, Amendment, DE)
Level 2
–
Level 3 / Other
DRÄS 14: Amendments to DRS 18 Deferred taxes (non-binding, Amendment, DE)

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