EU directive to ensure global minimum taxation

Topic area:
Status: 15.01.2024 |
Current
Key words:
Main version, Tax
Initiative
Official name
COUNCIL DIRECTIVE (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union
Type
Directive
Level 1
Initiator
EU
Submitted
22.12.2022
Doc. code
2022/2523
Summary
Status
Status

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Current version
Final version
22.12.2022
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Act to ensure global minimum taxation (Mindeststeuergesetz - MinStG) (binding, Main version, Amendment, DE)
Minimum Tax Act 2024 - Wet minimumbelasting 2024 (binding, Main version, Amendment, NL)
Law on the adjustment of the Global Minimum Tax Act (MinStGAnpG) (binding, Amendment, DE)
Level 2
–
Level 3 / Other
DRÄS 14: Amendments to DRS 18 Deferred taxes (non-binding, Amendment, DE)
Guide for the GloBE Information Return XML Schema (non-binding, INT)

Source: EU, 2022/2523, 2022