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Hans-Martin Eckstein

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Hans-Martin Eckstein joined Baker McKenzie on 1 September 2021. He was a tax partner with pwc for a total of 23 years until 30 June 2021, with an interim three-year stint at a German multidisciplinary firm as a partner. He is a tax advisor and certified accountant in Germany and has practiced international tax for more than 36 years. In the course of his career Hans-Martin has worked several years in pwc's New York office, where he led the German tax desk and the European tax group, and he led pwc's global and German M&A Tax practices for three years. Lately he served as a Lead Tax Partner for several German multinational groups, both public - Dax 30 - and privately held. In addition he currently chairs the tax committee of the German Institute of Public Accountants, is member of the tax committee of the Chamber of Public Accountants, of the Chamber of Tax Advisors, of the tax committee of Schmalenbach-Gesellschaft für Betriebswirtschaft and of the German branch of the International Fiscal Association.
In Tax

Germany: German Federal Ministry of Finance publishes Pillar 2 draft implementation law

by , and 5 Mins Read

Over the last few months there have already been a number of legislative developments in connection with the global minimum tax under Pillar 2 all around the world. It is fair to say that Pillar 2 is increasingly gaining momentum and a critical mass of implementing jurisdictions could be reached in the foreseeable future. Germany is now the next country taking actions to implement Pillar 2 into domestic law. On 21 February 2023, the German Federal Ministry of Finance has published a draft law including explanatory comments.