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In December 2022, the Member States of the European Union reached agreement on the introduction of a new tax “system”. This new tax system must be implemented in the European Union per 1 January 2024. During the webinar, we will introduce you to the rules of Pillar Two and guide you through the most important topics.
Pillar Two is a minimum tax that will be introduced for companies with a group turnover of more than EUR 750 million. Group entities of these groups located in countries that have adopted Pillar Two (including the EU and many other countries) will be affected by this new tax. Pillar Two requires these groups to calculate which group entities are subject to a corporate income tax of less than 15% at jurisdiction level, which will be calculated on a new "pillar two" basis. When it is concluded that certain group entities are taxed at a lower rate than 15%, a top-up tax will be levied on these group entities that are located in countries that implemented Pillar Two. This top-up tax will be levied through a separate tax system which is independent from e.g. the current corporate income tax system.
The Netherlands is one of the countries that will introduce the Pillar Two tax system. Therefore, groups that include Dutch group companies can be affected by the Pillar Two rules and become subject to additional compliance obligations. Pillar Two could therefore impose significant obligations on companies that fall within its scope. In order to be ready for the implementation of Pillar Two, it is important to assess the potential impact of Pillar Two on your company.
Introduction to Pillar Two and the extensive rules that are included in the legislation. Key topics we will cover are:
Any entity that is part of a group with a turnover that exceeds EUR 750 million - or which will exceed this threshold in the coming years.
Kindly note that this webinar will be presented in English.
During the webinar you will have the opportunity to ask questions to the speakers. A few days after the webinar, everyone who has registered will receive an e-mail with the recording, the presentation slides and the Q&A session.
Are you unable to attend this webinar? Then please register anyway. A few days after the webinar has taken place we will send you a recording of this webinar.
Monique Pisters is specialised in international tax issues, such as mergers and acquisitions as well as compliance coordination services. Starting from 2019, Monique acts as International Business director for Grant Thornton Netherlands. In this respect she is the first contact point for foreign companies and foreign Grant Thornton offices that wish to receive information about working or establishing in the Netherlands.
