What will change in tax and commercial law in 2026?

To promote private investment and strengthen the financial centre, the German Federal Councel agreed to the Location Promotion Act on 30 January 2026.

The CSRD Implementation Act implements the European requirements for CSRD reporting almost 1:1.

German law offers some possibilities for employers to grant employees salary extras free of tax and social security contributions.

The OECD's Inclusive Framework has agreed on a side-by-side solution for the coexistence of the global minimum tax and the US tax system as well as comparable tax systems. The OECD has published new administrative guidelines on this.

The Federal Central Tax Office (BZSt) grants German withholding tax relief on licence payments under similar simplifications as for withholding tax on dividends.

Federal Ministry of Finance has dispensed with a simplification rule for determining the residence of cross-border employees.