Luxembourg: Law implementing Pillar Two global minimum tax enacted
New rules will apply for fiscal years starting on or after 31 December 2023
New rules will apply for fiscal years starting on or after 31 December 2023
The Parliament today passed the law implementing the Pillar Two global minimum tax.
The new rules will apply for fiscal years starting on or after 31 December 2023.
The initial bill was filed with the Parliament on 4 August 2023 (read TaxNewsFlash), and an amended bill was introduced on 13 November 2023 (read TaxNewsFlash).
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