Law on the adjustment of the Global Minimum Tax Act (MinStGAnpG)
Initiative
Official name
Entwurf eines Gesetzes zur Anpassung des Mindeststeuergesetzes und weiterer Maßnahmen (Mindeststeueranpassungsgesetz – MinStGAnpG)
Type
Act/Law
Level 1
Initiator
German government
Submitted
08.08.2024
Doc. code
-
Summary
Status
Status
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Current version
Draft bill
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
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG)
(binding, Main version, Amendment, DE)
Commercial code (Handelsgesetzbuch, HGB)
(binding, Main version, DE)
EU directive to ensure global minimum taxation
(binding, Main version, EU)
Level 2
–
Level 3 / Other
–
Source: German government, Entwurf eines Gesetzes zur Anpassung des Mindeststeuergesetzes und weiterer Maßnahmen (Mindeststeueranpassungsgesetz – MinStGAnpG), 2024