- Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
- What is the implementation status of Pillar Two/GloBE rules?
- When will the Income Inclusion Rule (IIR) come into force?
- When will the Income Inclusion Rule (IIR) come into force?
- When will the Undertaxed Payments Rule (UTPR) come into force?
- Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
jurisdiction
Austria
-
Austria
- Belgium
- Bulgaria
- China
- Colombia
- Croatia
- Czech Republic
- France
- Germany
- Hong Kong
- Hungary
- Italy
- Luxembourg
- Mauritius
- Mexico
- Montenegro
- Morocco
- Netherlands
- North Macedonia
- Norway
- Peru
- Poland
- Portugal
- Romania
- Serbia
- Slovakia
- Slovenia
- South Africa
- Spain
- Sweden
- Switzerland
- Turkiye
- United Arab Emirates
- United Kingdom
1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
Yes.
2. What is the implementation status of Pillar Two/GloBE rules?
The draft bill (Begutachtungsentwurf) implementing Pillar 2 was published by the Ministry of Finance on October 3, 2023. Now, it has come into force and is applicable since January 1, 2024.
3. When will the Income Inclusion Rule (IIR) come into force?
No.
4. When will the Income Inclusion Rule (IIR) come into force?
2024.
5. When will the Undertaxed Payments Rule (UTPR) come into force?
2025.
6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
Yes, in 2024.
