Luxembourg Pillar Two law amended to implement OECD guidelines | ATOZ Tax Advisers Luxembourg

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Luxembourg Pillar Two law amended to implement OECD guidelines | ATOZ Tax Advisers Luxembourg

Luxembourg Pillar Two law amended to implement OECD guidelines On 19 December 2024, the Luxembourg Parliament passed a new law which amends the law of 22 December 2023 implementing the EU Directive of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union, known as the Pillar Two Directive. The new law incorporates clarifications, interpretations and addit…