In recent decades, international tax competition has intensified. In particular, due to the increasing introduction of preferential regimes and the exploitation of intangible assets, which is perceived as aggressive tax planning, numerous countermeasures have been adopted at an (inter-)national level in recent years in order to limit tax competition, which is perceived as harmful. More recently, political attention has increasingly focused on digital companies, which have more degrees of freedom in their tax optimization due to their lack of physical presence in market countries. The countermeasures discussed here range from unilateral digital taxes to international considerations of a reform of corporate tax law (partial redistribution of the tax base to the market states - Pillar 1; determination of a minimum taxation of corporate profits - Pillar 2). The aim of this project is to systematically analyze the recent developments in tax competition for Germany as an investment location and for family businesses with potentially diverse effects.