The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025
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Schedule 3 Accredited Qualifying Domestic Top-up Taxes
Regulation 4 Territory | Legislation | Date Australia | Taxation (Multinational – Global and Domestic Minimum Tax) Imposition Act 2024 | 1st January 2024 Taxation (Multinational – Global and Domestic Minimum Tax) Act 2024 | 1st January 2024 Austria | Bundesgesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindestbesteuerungsgesetz – MinBestG) | 31st December 2023 Barbados | Corporation Top-up Tax Act, 2024-16 | 1st January 2024 Belgium | Loi portant l’introduction d’un impôt minimum pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure | 31st December 2023 Wet houdende de invoering van een minimumbelasting voor multinationale ondernemingen en omvangrijke binnenlandse groepen | 31st December 2023 Bulgaria | ЗАКОН за корпоративното подоходно облагане | 31st December 2023 Canada | Global Minimum Tax Act | 31st December 2023 Loi sur l’impôt minimum mondial | 31st December 2023 Croatia | Zakon o minimalnom globalnom porezu na dobit | 31st December 2023 Czech Republic | Zákon č. 416/2023 Sb., o dorovnávacích daních pro velké nadnárodní skupiny a velké vnitrostátní skupiny | 31st December 2023 Denmark | Lov nr. 1535 af 12. december 2023 om en ekstraskat for visse koncernenheder (minimumsbeskatningsloven) | 31st December 2023 Finland | Laki suurten konsernien vähimmäisverosta 1308/2023 | 31st December 2023 France | Imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux (Code général des impôts, Chapitre II bis, article 223 VJ à 223 WZ) | 31st December 2023 Germany | Gesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindeststeuergesetz – MinStG) | 31st December 2023 Greece | NOMOΣ ΥΠ’ ΑΡΙΘΜ. 5100 Ενσωμάτωση της Οδηγίας (ΕΕ) 2022/2523 του Συμβουλίου, της 14ης Δεκεμβρίου 2022, σχετι-κά με την εξασφάλιση παγκόσμιου ελάχιστου επιπέδου φορολογίας των ομίλων πολυεθνικών επιχειρήσεων και των εγχώριων ομίλων μεγάλης κλίμακας στην Ευρωπαϊκή Ένωση (Pillar II) και άλ-λες επείγουσες διατάξεις | 31st December 2023 Hungary | 2023. évi LXXXIV. Törvény a globális minimum-adószintet biztosító kiegészítő adókról és ezzel összefüggésben egyes adótörvények módosításáról | 31st December 2023 Ireland | Taxes Consolidation Act 1997, Part 4A (Implementation Of Council Directive (EU) 2022/2523 of 15 December 2022 on Ensuring a Global Minimum Level of Taxation For Multinational Enterprise Groups and Large Scale Domestic Groups in the Union) | 31st December 2023 Italy | DECRETO LEGISLATIVO 27 dicembre 2023, n. 209 Attuazione della riforma fiscale in materia di fiscalita' internazionale | 31st December 2023 Liechtenstein | Gesetz vom 10. November 2023 über die Mindestbesteuerung grosser Unternehmensgruppen (GloBE-Gesetz) | 1st January 2024 Luxembourg | Loi du 22 décembre 2023 relative à l’imposition minimale effective en vue de la transposition de la directive (UE) 2022/2523 du Conseil du 15 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union | 31st December 2023 Netherlands | Wet minimumbelasting 2024 | 31st December 2023 Norway | Lov 12. januar 2024 nr 1 om suppleringsskatt på underbeskattet inntekt i konsern (suppleringsskatteloven) | 1st January 2024 Romania | Lege nr. 431/2023 privind asigurarea unui nivel minim global de impozitare a grupurilor de întreprinderi multinaționale și a grupurilor naționale de mari dimensiuni | 31st December 2023 Slovakia | Zákon č. 507/2023 Z. z. o dorovnávacej dani na zabezpečenie minimálnej úrovne zdanenia nadnárodných skupín podnikov a veľkých vnútroštátnych skupín a o doplnení zákona č. 563/2009 Z. z. o správe daní (daňový poriadok) a o zmene a doplnení niektorých zákonov v znení neskorších predpisov | 31st December 2023 Slovenia | Zakon o minimalnem davku (ZMD); Uradni list RS, št. 131/2023) | 31st December 2023 Sweden | Lag (2023:875) om tilläggsskatt | 31st December 2023 Switzerland | Ordonnance sur l’imposition minimale des grands groupes d’entreprises, RS 642.16 | 1st January 2024 Verordnung über die Mindestbesteuerung grosser Unternehmensgruppen, RS 642.16 | 1st January 2024 Ordinanza concernente l’imposizione minima dei grandi gruppi di imprese, RS 642.16 | 1st January 2024 Turkey | Kanun Numarası 5520 KURUMLAR VERGİSİ KANUNU (BEŞİNCİ KISIM Yerel ve Küresel Asgari Tamamlayıcı Kurumlar Vergisi ve Geçici Maddeler) | 1st January 2024 Vietnam | Nghị quyết số 107/2023/QH15 của Quốc hội: Về việc áp dụng thuế thu nhập doanh nghiệp bổ sung theo quy định chống xói mòn cơ sở thuế toàn cầu | 1st January 2024
Schedule 3 Accredited Qualifying Domestic Top-up Taxes
Regulation 4 Territory | Legislation | Date Australia | Taxation (Multinational – Global and Domestic Minimum Tax) Imposition Act 2024 | 1st January 2024 Taxation (Multinational – Global and Domestic Minimum Tax) Act 2024 | 1st January 2024 Austria | Bundesgesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindestbesteuerungsgesetz – MinBestG) | 31st December 2023 Barbados | Corporation Top-up Tax Act, 2024-16 | 1st January 2024 Belgium | Loi portant l’introduction d’un impôt minimum pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure | 31st December 2023 Wet houdende de invoering van een minimumbelasting voor multinationale ondernemingen en omvangrijke binnenlandse groepen | 31st December 2023 Bulgaria | ЗАКОН за корпоративното подоходно облагане | 31st December 2023 Canada | Global Minimum Tax Act | 31st December 2023 Loi sur l’impôt minimum mondial | 31st December 2023 Croatia | Zakon o minimalnom globalnom porezu na dobit | 31st December 2023 Czech Republic | Zákon č. 416/2023 Sb., o dorovnávacích daních pro velké nadnárodní skupiny a velké vnitrostátní skupiny | 31st December 2023 Denmark | Lov nr. 1535 af 12. december 2023 om en ekstraskat for visse koncernenheder (minimumsbeskatningsloven) | 31st December 2023 Finland | Laki suurten konsernien vähimmäisverosta 1308/2023 | 31st December 2023 France | Imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux (Code général des impôts, Chapitre II bis, article 223 VJ à 223 WZ) | 31st December 2023 Germany | Gesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindeststeuergesetz – MinStG) | 31st December 2023 Greece | NOMOΣ ΥΠ’ ΑΡΙΘΜ. 5100 Ενσωμάτωση της Οδηγίας (ΕΕ) 2022/2523 του Συμβουλίου, της 14ης Δεκεμβρίου 2022, σχετι-κά με την εξασφάλιση παγκόσμιου ελάχιστου επιπέδου φορολογίας των ομίλων πολυεθνικών επιχειρήσεων και των εγχώριων ομίλων μεγάλης κλίμακας στην Ευρωπαϊκή Ένωση (Pillar II) και άλ-λες επείγουσες διατάξεις | 31st December 2023 Hungary | 2023. évi LXXXIV. Törvény a globális minimum-adószintet biztosító kiegészítő adókról és ezzel összefüggésben egyes adótörvények módosításáról | 31st December 2023 Ireland | Taxes Consolidation Act 1997, Part 4A (Implementation Of Council Directive (EU) 2022/2523 of 15 December 2022 on Ensuring a Global Minimum Level of Taxation For Multinational Enterprise Groups and Large Scale Domestic Groups in the Union) | 31st December 2023 Italy | DECRETO LEGISLATIVO 27 dicembre 2023, n. 209 Attuazione della riforma fiscale in materia di fiscalita' internazionale | 31st December 2023 Liechtenstein | Gesetz vom 10. November 2023 über die Mindestbesteuerung grosser Unternehmensgruppen (GloBE-Gesetz) | 1st January 2024 Luxembourg | Loi du 22 décembre 2023 relative à l’imposition minimale effective en vue de la transposition de la directive (UE) 2022/2523 du Conseil du 15 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union | 31st December 2023 Netherlands | Wet minimumbelasting 2024 | 31st December 2023 Norway | Lov 12. januar 2024 nr 1 om suppleringsskatt på underbeskattet inntekt i konsern (suppleringsskatteloven) | 1st January 2024 Romania | Lege nr. 431/2023 privind asigurarea unui nivel minim global de impozitare a grupurilor de întreprinderi multinaționale și a grupurilor naționale de mari dimensiuni | 31st December 2023 Slovakia | Zákon č. 507/2023 Z. z. o dorovnávacej dani na zabezpečenie minimálnej úrovne zdanenia nadnárodných skupín podnikov a veľkých vnútroštátnych skupín a o doplnení zákona č. 563/2009 Z. z. o správe daní (daňový poriadok) a o zmene a doplnení niektorých zákonov v znení neskorších predpisov | 31st December 2023 Slovenia | Zakon o minimalnem davku (ZMD); Uradni list RS, št. 131/2023) | 31st December 2023 Sweden | Lag (2023:875) om tilläggsskatt | 31st December 2023 Switzerland | Ordonnance sur l’imposition minimale des grands groupes d’entreprises, RS 642.16 | 1st January 2024 Verordnung über die Mindestbesteuerung grosser Unternehmensgruppen, RS 642.16 | 1st January 2024 Ordinanza concernente l’imposizione minima dei grandi gruppi di imprese, RS 642.16 | 1st January 2024 Turkey | Kanun Numarası 5520 KURUMLAR VERGİSİ KANUNU (BEŞİNCİ KISIM Yerel ve Küresel Asgari Tamamlayıcı Kurumlar Vergisi ve Geçici Maddeler) | 1st January 2024 Vietnam | Nghị quyết số 107/2023/QH15 của Quốc hội: Về việc áp dụng thuế thu nhập doanh nghiệp bổ sung theo quy định chống xói mòn cơ sở thuế toàn cầu | 1st January 2024
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