02/January/2023
EU Tax Alert: Agreement on EU Pillar 2 directive
Yesterday, the EU member states reached an agreement to implement the 15% minimum tax rules for groups with an annual turnover of at least EUR 750m. The EU Pillar 2 directive is based on OECD Pillar 2 rules and should be implemented by member states per year-end 2023. The Netherlands has already published a consultation bill based on the EU directive.
Source decision: Council of the European Union (PDF)
Source EU Pillar 2 directive: Council of the European Union (PDF)