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German Coalition Government Reaches Final Agreement

13 February 2018

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Proposed Changes

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Germany

The German coalition government made up of the Christian-Democrats and the Social-Democrats has reached final agreement on the coalition government's plans, including in relation to taxation. The final agreement includes support for: Measures in relation to the EU Anti-Tax Avoidance Directive, including an update of the current controlled foreign company and interest deduction restriction rules, as well as new anti hybrid-mismatch rules; A common consolidated tax base in the EU and minimum corporate income tax rates; Measures to achieve fair taxation of MNEs, especially with respect to the digital economy; Measure to combat VAT fraud in the digital economy, including...