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Tax Committee Statement on the Treatment of Post-Filing Adjustments

Translation of 鈥濻tellungnahme zur Globalen Mindeststeuer in Anwendung auf Steuererstattungen f眉r Zeitr盲ume vor Inkrafttreten des Mindeststeuergesetzes (MinStG)" (published in June 2025). 

This statement by AmCham Germany's Tax Committee addresses the uncertainty in how tax refunds (post-filing adjustments) related to fiscal years before the Global Minimum Tax (GloBE) rules came into force should be treated under German law (MinStG). The statement calls for official clarification and consistent international guidance to prevent cross-jurisdictional mismatches and policy misalignments.

 

Read the statement here:

Treatment of post-filing adjustments relating to decreases in liability for covered taxes for fiscal years prior to the entry into force of the GloBE Rules1

Stellungnahme zur Globalen Mindeststeuer in Anwendung auf Steuererstattungen f眉r Zeitr盲ume vor Inkrafttreten des Mindeststeuergesetzes (MinStG)

 

Tax

For more detailed information please contact:

presse@amcham.de
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mluckow@amcham.de
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