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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