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
- Lead DG
- DG TAXUD
- Last activity
- 22 Dec 2022
Where it stands
Latest: Published in the Official Journal, 22 Dec 2022.
- 6 Apr 2022
- Feedback on adopted proposal closed: Minimum level of taxation for large multinational groups, 36 responses · Commission
- 22 Dec 2022
- Published in the Official Journal
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.
| Consultation | Feedback deadline | Feedback received |
|---|---|---|
| 6 Apr 2022 | 36 |
Summary
GeneratedThis 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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