Public Country-by-Country Reporting (pCbCR): XBRL taxonomy published

On 22 December 2025, the European Commission published an XBRL taxonomy for the report on income tax information (pCbCR, Public Country-by-Country-Reporting), a reporting manual and a report generator.

Background:

Certain companies are required to disclose a report on income tax information within one year of the end of the financial year (Sections 342 et seq. of the German Commercial Code (HGB), Directive (EU) 2021/2101). Details are laid down in an implementing act (Implementing Regulation (EU) 2024/2952), which prescribes a machine-readable electronic format for the report. The DRSC submitted a comment letter on the proposed directive, the draft implementing act and the draft bill for the implementation of the EU directive into German law. In addition, the DRSC participated in a workshop organised by the European Commission, where feedback on the XBRL taxonomy could be provided.