On March 21, 2023, the German Federal Ministry of Finance published a discussion draft for a law to implement the Directive to ensure a global minimum taxation of multinational groups and large domestic groups in the Union (Mindestbesteuerungsrichtlinie-Umsetzungsgesetz).

In this beinformed we want to look at and discuss the scope, generally referred to as scoping. Please note that we are discussing the German draft Act and that we do not necessarily use the English terms of the EU-directive.