Pillar Two Domestic Laws: English Translations

Austria Flag
Austria

Enacted Law

Federal law enacting the Federal Act to Ensure a Global Minimum Taxation for Groups of Companies of  December 30, 2023 – English Translation

Explanatory Notes to the original draft bill. 

Belgium Flag
Belgium

Enacted Law 

Law for the introduction of a minimum tax for multinational and large-scale national corporate groups of December 19, 2023.

Bulgaria Flag
Bulgaria

Enacted Law 

Act Amending and Supplementing the Corporate Income Tax Act of December 22, 2023.

Cyprus Flag
Cyprus

Draft Law 

Ensuring a Global Minimum Level of Taxation of Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union Law of October 3, 2023.

Czech Flag
Czech Republic

Enacted Law

Law 416/2023 of December 29, 2023.

Denmark

Enacted Law 

 Minimum Tax Act of December 12, 2023 (Law No. 1535).

 

Estonia Flag
Estonia

Draft Law 

Act supplementing the Tax Information Exchange Act, the Tax Organisation Act and the Income Tax Act, of February 8, 2024.

Finland Flag
Finland

Enacted Law 

Law on the Minimum Taxation for Corporations, of December 28, 2023.

France flag
France

Enacted Law 

2024 Finance Act of December 30, 2023.

german flag
Germany

Enacted Law

Law on the implementation of Directive (EU) 2022/2523 of the Council to ensure a global minimum level of taxation and other accompanying measures of December 21, 2023.

hungary flag
Hungary

Enacted Law

Act LXXXIV of 2023 on ‘Additional taxes ensuring a global minimum tax level and amending certain tax laws in connection with this’.

Italian Flag
Italy

Enacted Law 

Legislative Decree No. 209 of December 27, 2023

Japans Flag
Japan

Enacted Law

Technical Explanation of the Japanese Global Minimum Tax Laws and Regulations by the Japanese Ministry of Finance on October 20, 2023 – English Translation

Partial Revision of the Basic Circular on Corporate Tax – English Translation 

Liechtenstein flag
Liechtenstein

Enacted Law

Act on the Minimum Taxation of Large Groups of Companies of December 22, 2023.

Lithuania flag
Lithuania

Draft Law 

Act on the Minimum Level of Taxation for Groups of October 27, 2023.

luxembourg flag
Luxembourg

Enacted Law

Law A864 of December 22, 2023.

malaysian flag
Malaysia

Enacted Law

Finance Act (No.2) 2023 of December 29, 2023 – English Translation.

Norway Flag
Norway

Enacted Law

Law-2024-01-12-1, of January 12, 2024.

Romania flag
Romania

Enacted Law 

Law No. 431/2023 of December 29, 2023.

slovak flag
Slovakia

Enacted Law

Act No. 507/2023 of December 23, 2023.

South Korea flag
South Korea

Enacted Law

Law 19191 to amend the International Tax Adjustment Act of December 31, 2022 – English Translation.

Partial Amendment to the Enforcement Decree of the International Tax Mediation Act, of November 9, 2023 – English Translation

spain flag
Spain

Draft Law

‘Draft Law establishing a supplementary tax to ensure minimum taxation for multinational groups and large domestic groups’ of December 20, 2023.

Swedish Flag
Sweden

Enacted Law

Law No. SFS 2023:875 of December 16, 2023.

Switzerland

Enacted Law

Ordinance on the Minimum Taxation of Large Corporate Groups of December 22, 2023.

dutch flag
The Netherlands

Enacted Law

Minimum Tax Act 2024 of December 27, 2023.