Law on the adjustment of the Global Minimum Tax Act (MinStGAnpG)

Topic area:
Status: 10.12.2024 |
Aktuell
Key words:
Amendment, Tax
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
02.12.2024
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