The German Ministry of Finance has published the official template for the parent notification form that must be filed by the parent entity of German minimum tax groups subject to the Pillar 2 global minimum tax rules. Germany implemented the global minimum tax through the Law of 21 December 2024 on Council Directive (EU) 2022/2523 on ensuring a global minimum level of taxation and other accompanying measures (Minimum Taxation Directive Implementation Act - MinBestRL-UmsG). As part of the measures of the Act, German constituent entities of an MNE group liable to minimum tax through the IIR, UTPR, or Domestic Minimum...