Global minimum tax
Pillar 2 establishes a global minimum corporate tax rate of 15 percent, for groups with an annual turnover of 750 million or more. In this whitepaper, we will inform you about Pillar 2, how to comply with the obligations flowing from Pillar 2, and help you to prepare for the impact of Pillar 2, with a seven-step plan to compliance.
What is Pillar 2?
Pillar 2 introduces a global minimum corporate tax of 15 percent for groups with a turnover that exceeds 750 million euros. If this is the case, the group must examine whether its profits are subject to an effective tax rate of a least 15 percent on a jurisdictional level. When this is not the case, top-up taxes will be imposed.
When do you have to file your tax return?
For the financial year of 2024, the first tax returns have to be filed in 2026.
The seven steps to compliance
In this whitepaper, we outline seven steps to help you prepare for the impact of Pillar 2:
Pillar 2 introduces a global minimum tax that requires careful planning and cross-functional collaboration. Our whitepaper outlines a proven 7-step approach to help you get started.
In this whitepaper, you'll learn how to:
- Assess your organisation’s Pillar 2 readiness
- Align finance, tax and data functions effectively
- Identify and manage key compliance risks
- Build an efficient implementation roadmap
Fill out the form to receive your free copy and take the first step toward strategic compliance with Pillar 2.
Blog with Pillar 2 updates
In this blog, you will be informed about the latest news on the implementation of a global minimum corporate tax, also known as Pillar Two.
