Pillar 2 – Deutschland: German Implementation of the OECD’s Pillar Two — - Additional complexity without achieving the actual goal?

Abstract In the article, the author shortly describes Germany’s implementation of the EU Minimum Tax Directive. Furthermore, the legal status of provisions of the German Minimum Tax Act that are not directly based on the Directive are discussed. Subsequently, a German peculiarity the minimum tax group is examined. Before the contribution closes with an outlook, two selected provisions of the minimum tax law that are being discussed in Germany will be analysed in more detail.