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: 

  1. Determination of scope
  2. Exemptions
  3. Safe harbours
  4. Data gathering
  5. Calculation and documentation
  6. Where is top-up tax imposed?
  7. Filing return(s)

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