- 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?
- Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
- 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?
- Further comments
jurisdiction
Slovenia
- 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?
23 June 2023: draft bill published.
3. Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
Not yet.
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?
Unclear.
7. Further comments
The bill will most likely be adopted by the end of 2023 and will come into force for the year 2024.
