The German Ministry of Finance has published a letter dated 11 March 2025 that contains an updated official template and instructions for the group 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. This updates and replaces the letter of 17 October 2024. As previously reported, 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...