Supplementary Tax: Timing of Application and Exercise of Election Rights Under the Administrative Guideline of January 5, 2026, Regarding the Side-by-Side Package

On April 7, 2026, the FTA provided information on the effective date of the new safe harbor rules under the minimum tax regime for large multinational enterprise groups.

With regard to the applicable accounting standard for the Simplified ETR Safe Harbour, reference is made to Article 9, paragraphs 2 and 3, of the Minimum Tax Regulation (MindStV).

The practice guidelines are available here.