Prüfung einer Anpassung der Zinsschranke im Zusammenhang mit der globalen Mindestbesteuerung

This procedure is an oral inquiry regarding whether the German government intends to adjust the 'interest barrier' (Zinsschranke) rules. This is being examined in the context of the implementation of the global minimum tax, ensuring that tax rules remain consistent with international standards. This primarily affects corporate taxpayers and multinational companies operating in Germany, potentially altering how interest expenses are deducted for tax purposes.