Minimum Tax Act (Pillar 2) - Electronic Data Transmission
The aim of effective global minimum taxation is to ensure the uniform taxation of Enterprise Groups with a minimum tax rate of 15 percent through the international exchange of information between the participating states and territories. Generally, the information required for the exchange is collected in the countries of origin of the Ultimate Parent Entity and forwarded to the competent authorities of the tax jurisdictions concerned. In the Federal Republic of Germany, the Federal Central Tax Office (FCTO, Bundeszentralamt für Steuern - BZSt) is responsible for receiving and forwarding the information.
The minimum tax is an independent tax on income and irrespective of the legal form. It is an addition to income tax and corporation tax. The taxation procedure itself is carried out by the state tax authorities of the federal states by means of a self-assessed tax return.
Contact
Bundeszentralamt für Steuern
Referat St I A 2
An der Küppe 1
53225 Bonn
Phone: +49 228 406-4045
