Germany tax judgments and law updates
Judgments, legislation and official guidance, summarised in plain English with what each one means in practice. Last updated .
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Draft Annual Tax Act 2026 approved by the Cabinet
The draft raises the withholding-tax exemption threshold for licence payments from €10,000 to €100,000, extends platform reporting to providers in treaty countries, implements the OECD side-by-side package in the Minimum Tax Act, and raises interest on tax arrears and refunds from 0.15% to 0.3% a month from 2027. It still needs Bundestag and Bundesrat approval.
What it means: Indian software and IP licensors paying German withholding tax may benefit from the higher exemption threshold once enacted.
DELegislationFederal Cabinet
Summaries are prepared from published orders and reports for general information. They are not legal advice.