On October 31, according to foreign media reports, Karin Prien, Germany's Minister of Education and Family Affairs, is planning to introduce a new tax on the value created by artificial intelligence. If the tax is levied on AI service providers, it could affect US companies; if applied broadly to AI business activities, it would also impact US companies operating in Germany. Stanford University's "2026 AI Index" shows that in 2025, US private sector AI investment reached $285.9 billion, compared with only $20.9 billion in Europe. For US AI service providers selling products to Germany, the new tax may reduce returns or increase customer costs, and could penalize enterprises that adopt efficiency-enhancing technologies. There is currently no specific coalition plan, and the tax rate and scope of taxation have not yet been determined.
