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Directive (EU) 2022/25232021/0433(CNS)COM(2021)823

Minimum level of taxation for large multinational groups

Stage
In force, reached 22 Dec 2022
In force
In force since 23 Dec 2022 · CELEX 32022L2523
Transposition deadline
31 Dec 2023
Procedure
Consultation procedure
Lead DG
DG TAXUD
Last activity
23 Dec 2022
2 entries · record as of 30 Sept 2026

Where it stands

Latest: Published in the Official Journal, 22 Dec 2022.

  1. 6 Apr 2022
    • Feedback on adopted proposal closed: Minimum level of taxation for large multinational groups, 36 responses · Commission
  2. 22 Dec 2022
    • Published in the Official Journal
58 amendments

Amendments

Tabled between 11 May 2022 and 17 May 2022. The texts are in the amendment documents below.

By committee

  • ECON43

Covers 43 of the 58 amendments.

By author

  • Manon Aubry9
  • Martin Schirdewan9
  • Marc Botenga1

Amendments each member tabled or co-signed, among signers matched to our directory. The record names a matched author on 9 of the 58 amendments.

By article

  • Article 3 – paragraph 1 – point 122
  • Article 53 a (new)2
  • Article 10 – paragraph 31
  • Article 13 – paragraph 8 a (new)1
  • Article 13 – paragraph 8 b (new)1
  • Article 15 – paragraph 11 a (new)1
  • Article 16 – title1
  • Article 19 – paragraph 3 a (new)1
  • Article 2 – paragraph 11
  • Article 2 – paragraph 3 – point a1
Show 20 more provisions
  • Article 21 – paragraph 7 – subparagraph 11
  • Article 21 – paragraph 7 – subparagraph 21
  • Article 21 – paragraph 8 a (new)1
  • Article 27 – paragraph 9 a (new)1
  • Article 27 – title1
  • Article 29 – paragraph 5 a (new)1
  • Article 29 – title1
  • Article 31 – paragraph 4 – introductory part1
  • Article 4 a (new)1
  • Article 4 – paragraph 1 – subparagraph 11
  • Article 41 – paragraph 11
  • Article 42 – paragraph 2 – subparagraph 2 a (new)1
  • Article 42 – paragraph 7 a (new)1
  • Article 46 – title1
  • Article 47 – paragraph 11
  • Article 47 – paragraph 21
  • Article 47 – paragraph 4 – subparagraph 11
  • Article 47 – paragraph 4 – subparagraph 21
  • Article 47 – paragraph 4 – subparagraph 31
  • Article 47 – title1

Covers 32 of the 58 amendments.

9 documents

Documents

Newest first. Each opens at its source.

1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Where we publish the positions filed, the title opens them here.

ConsultationFeedback deadlineFeedback received
6 Apr 202236

Summary

Generated

This directive establishes a 15% global minimum effective tax rate for multinational enterprises with annual revenues over €750 million. It targets large corporate groups operating across borders, especially those with significant intangible assets or digital activities. The legislation transposes the OECD/G20 Pillar Two agreement into EU law and is currently in force.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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