ALLEMAGNE PERSPECTIVE

The German press analyzes Brazil's tax reform with its usual numerical rigor and marked ordoliberal lens. Der Spiegel produces a comparison of progressive tax systems worldwide, placing Brazil's reform in the context of European debates on minimum taxation (OECD Pillar Two). The article notes Brazil's minimum tax on high earners (10% above 1.2 million reais) is modest compared to European rates.

The FAZ focuses on impact for German companies in Brazil—Volkswagen, Siemens and BASF are major employers there. The unified VAT reform (replacing five different taxes) is praised as welcome simplification, but implementation details concern. Die Zeit offers a deep analysis of Brazilian inequalities, the highest in the G20, questioning whether taxation can really reduce them without deeper structural reforms.

Deutsche Welle highlights implications for EU-Mercosur cooperation, with trade negotiations influenced by Brazil's fiscal framework.