GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Germany · Proposed legislation
Germany’s Annual Tax Bill reaches committee with Pillar Two and VAT-group changes
On 8 October 2026, Germany’s Bundestag referred the proposed Jahressteuergesetz 2026 to committees after its first reading, advancing changes to Pillar Two safe harbours, withholding relief, VAT groups, research incentives and multinational reporting.
Germany · Enacted legislation
Germany approves the GloBE information-return exchange agreement
On 5 October 2026, Germany published BGBl. 2026 II No. 220, approving the multilateral competent authority agreement for exchanges of GloBE information returns.
Germany · International tax development
EU Commission challenges Germany’s VAT treatment of credit-management services
On 1 October 2026, the European Commission sent Germany a letter of formal notice challenging its VAT treatment of credit-management and credit-guarantee-management services.
Germany · Proposed legislation
Germany’s 2027 tax reform proposes data-centre and payroll changes
On 8 October 2026, Germany’s Bundestag referred the proposed Einkommensteuerreformgesetz 2027 to committees after its first reading, advancing changes to data-centre trade-tax allocation, payroll exemptions and income-tax bands.
Germany · Court decision
Germany’s BFH broadens the VAT-group financial-integration test
On 8 October 2026, Germany’s Federal Fiscal Court published judgment V R 36/24, confirming that management control can support VAT-group financial integration even where a majority shareholder lacks the qualified voting majority required by the subsidiary’s constitution.
Germany · Court decision
Germany carries demerger holding periods into real estate transfer tax relief
On 8 October 2026, Germany’s Federal Fiscal Court published judgment II R 5/23, allowing a company receiving shares through a full demerger to inherit its predecessor’s holding period for group real estate transfer tax relief on a later merger.