The German Ministry of Finance's has released the Minimum Tax Group Head Notification Form ("Gruppenträgermeldung"), which is due on 28 February 2025 for most multinational enterprise groups operating in Germany and subject to the Pillar Two rulesIt has been announced that electronic filing will likely be possible starting 2 January 2025. Executive summaryOn 17 October 2024, the German Ministry of Finance (MoF) published the Minimum Tax Group Head Notification Form, a concept specific to the German Minimum Taxation Rules which centralizes top-up tax payments and filing obligations at level of one single Constituent Entity, the Minimum Tax Group Head.The first-time notification...