In 2021, Olaf Scholz, then still Federal Minister of Finance, had called the tax reform, which provides for minimum taxes for globally active companies, a „great historical moment“ in the fight against tax dumping. In addition to noble goals such as international tax justice, the German government also had more mundane reasons for its action and anticipation, first and foremost, the enormous revenue potential for the public purse. But implementing the minimum taxation rules in 2024 will not be that easy, as Falk Steiner reports.