Draft for the implementation of the global minimum tax BEPS Pillar II finally approved.
On December 12, 2022, the directive for implementing the global minimum tax was adopted. After Poland and Hungary each blocked the decision for a long time, the necessary unanimity on tax matters was achieved. In Germany, the publication in the Federal Law Gazette occurred on December 27, 2023 (BGBl. 2023 I No. 397). The regulations will apply for the first time to fiscal years beginning after December 30, 2023. BEPS Pillar II has thus taken an important step towards realization. The goal is to curb profit shifting and base erosion using tax havens and to introduce a global minimum tax rate of 15%.
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- What is BEPS Pillar II?
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- Are there any special rules?
- What are the Safe Harbour rules?
- What is the GloBE Information Return?
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