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| Status | Enacted Law |
| Law | On September 19, 2024, the Lithuanian government launched a public consultation on a draft bill to fully implement the OECD’s Pillar Two Model Rules as set out under the EU Minimum Tax Directive. This follows the previous partial implementation of the GloBE Rules to defer implementation under Article 50 of the EU Minimum Tax Directive. On June 19, 2024, the Lithuanian global minimum tax law was published in the Official Gazette. This implements the Article 50 deferral of the EU Minimum Tax Directive. The Order on the procedures for the submission of required information notifications. |
| Effective Date | December 31, 2023 |
| IIR | Article 50 Postponement (but included in the Draft Law) |
| UTPR | Article 50 Postponement (but included in the Draft Law) |
| QDMTT | No (but included in the Draft Law) |
| Filing Deadlines | Information provision under Article 50 of the EU Minimum Tax Directive. |
| Safe Harbours | No (but included in the Draft Law) |
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