Germany published the Minimum Tax Report Ordinance (MinStBV) in the Official Gazette on 29 December 2025, which establishes the regulations for filing and exchanging the GloBE Information Return (GIR) that must be filed by in-scope multinational enterprise groups. The GIR requirement is introduced as part of the Minimum Tax Act (Mindeststeuergesetz - MinStG), which implemented the Pillar 2 global minimum tax rules in Germany. The ordinance defines key terms, outlines the structure of the GIR…