The European Union has adopted rules implementing the global minimum tax, based on the OECD’s international tax agreement.
The rules aim to ensure that multinational companies pay at least 15% corporate tax regardless of where they operate.
The framework primarily applies to:
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large multinational groups,
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companies operating in multiple jurisdictions,
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entities with significant consolidated revenues.
Tax administrations, including FURS, are responsible for implementing these rules at the national level.
➡️ Practical implication: The new rules may influence corporate structures and tax planning.
CTA:
👉 We can help you understand how the global minimum tax may impact your group structure.