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Taxation

The Min­istry fo­cuss­es on is­sues of na­tion­al and in­ter­na­tion­al tax pol­i­cy and is re­spon­si­ble for na­tion­al tax leg­is­la­tion. In ad­di­tion, the Min­istry is re­spon­si­ble for ne­go­ti­at­ing in­ter­na­tion­al agree­ments.

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Fair taxation Global corporate tax reform is on the way

Un­der the aus­pices of the OECD, 136 coun­tries (as of 13 Oc­to­ber 2021) have reached an agree­ment on a fair al­lo­ca­tion of tax­ing rights and a glob­al min­i­mum ef­fec­tive tax at a uni­form tax rate of 15%. This is a gen­uine rev­o­lu­tion in in­ter­na­tion­al tax law. The ba­sic ap­proach was ap­proved by the fi­nance min­is­ters of the 20 lead­ing ad­vanced and emerg­ing economies – the G20 – at their meet­ing in Venice on 9–10 Ju­ly 2021. At a fur­ther meet­ing in Wash­ing­ton, D.C., on 13 Oc­to­ber 2021, min­is­ters reached agree­ment on the re­main­ing tech­ni­cal de­tails and ap­proved a roadmap for im­ple­men­ta­tion.

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Fair taxation Global minimum tax: frequently asked questions

In these FAQs, we an­swer the top ques­tions on a ma­jor re­form to in­ter­na­tion­al cor­po­rate tax rules.

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Fair taxation Measures to increase tax fairness adopted

In March 2021, the fed­er­al cab­i­net ini­ti­at­ed a range of mea­sures to in­crease tax fair­ness. The aim is to elim­i­nate tax havens and com­bat ag­gres­sive tax plan­ning more ef­fec­tive­ly with the help of tar­get­ed in­stru­ments. In ad­di­tion, up­dates to mod­ernise cor­po­ra­tion tax leg­is­la­tion will make fam­i­ly busi­ness­es more com­pet­i­tive.

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