Pillar 2

Insights

Pillar 2

To reform current international tax law and actively address the tax challenges of the digital economy, the OECD has developed a two-pillar model. Pillar 1 involves expanding and redistributing the right of taxation between countries of residence and market. Pillar 2 aims to ensure a minimum global taxation of large multinational enterprises.

All EU Member States are obligated to transpose the Directive into their respective national law by 31 December 2023. On 20 March 2023, the Federal Ministry of Finance (BMF) presented the draft law for Pillar 2 in Germany.

Although the final EU implementing Directive will only be applied from the 2024/25 financial year onwards and the BMF's draft law has not yet been finalised, affected companies already have cause for concern. If you have any questions about the impact of, and preparations for, Pillar 2, please feel free to contact our experts. As a strong, expert partner, we are at your side, ready to help, and will be happy to advise you – comprehensively and tailored to your specific needs.

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Our Solution

Unsere Solution zu GloBE und Pillar 2

Our solution for GloBE and Pillar 2

How can companies ensure compliance with the upcoming Global Minimum Taxation Act (Pillar 2)? And how will the OECD Global Anti-Base Erosion Rules (GloBE) be implemented within the scope of Pillar 2? Working closely together with you, our experts develop a pragmatic approach specifically tailored to your company. The complexity of the regulations for a comprehensive tax calculation (full-scope GloBE...

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Our Tool

Das Pillar 2-Tool von Mazars

The Pillar 2 tool from Mazars

The Pillar 2 Directive will be transposed into national law at the end of 2023. Companies must therefore implement a process for managing the necessary computations and reporting no later than the beginning of 2024 or the 2024/2025 fiscal year. With our Pillar 2 tool, we can help you with the initial assessment of the impact of the Pillar 2 regulations on your business, consolidate your data, and...

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Mehr erfahren

OECD Pillar 2 GloBE: Preparing for a different tax

More than 140 jurisdictions have now signed up in principle to the global minimum tax framework, representing a ground-breaking plan to update key elements of the international tax system, which is no longer fit for purpose in a global and digitalised economy.

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Introduction of a global minimum taxation

On 10 November 2023, the German Parliament, by a large majority, adopted the draft law submitted by the Federal Government to implement the Council Directives (EU) 2022/2523 on ensuring a global minimum level of taxation and accompanying measures (the “Mindestbesteuerungsrichtlinie-Umsetzungsgesetz”) for multinational enterprise groups and large-scale domestic groups.

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Referentenentwurf zur globalen Mindestbesteuerung

Das Bundesfinanzministerium (BMF) hat am 10. Juli 2023 den Referentenentwurf für ein Mindestbesteuerungsrichtlinie-Umsetzungsgesetz (MinBestRL-UmsG) veröffentlicht und gibt damit den Startschuss für die nächste Etappe zur gesetzlichen Umsetzung der Mindestbesteuerungsregelungen in deutsches Recht.

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Diskussionsentwurf zu Mindestbesteuerungsgesetz

Am Montag, dem 20. März 2023, legte das Bundesministerium der Finanzen (BMF) offiziell den Entwurf für ein Gesetz zur Umsetzung der globalen Mindestbesteuerung multinationaler Unternehmen vor. Damit möchte Bundesfinanzminister Christian Lindner die Vorgaben aus der Mindestbesteuerungsrichtlinie der EU im nationalen Recht implementieren, um der Umsetzungspflicht nachzukommen.

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Pillar 2: December 2022 Update

In time honoured tradition, we have been given a festive present for the holiday period. The OECD has released its guidance on the CBCR safe harbour mechanism the GLoBE information return and dispute prevention/resolution.

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