Tax Alerts

Home Publications Tax Alerts ADOPTION CALLS FOR MULTINATIONAL ENTERPRISE GROUPS (MNE) AND LARGE-SCALE DOMESTIC GROUPS LAW

Have a question?

2025-03-13

ADOPTION CALLS FOR MULTINATIONAL ENTERPRISE GROUPS (MNE) AND LARGE-SCALE DOMESTIC GROUPS LAW


 

 

The law introduces a 15% minimum effective tax rate for MNE groups and large-scale domestic groups that have an annual revenue of €750m or more in the Consolidated Financial Statements of the Ultimate Parent Entity in at least two of the four fiscal years preceding the relevant fiscal year. Read more in the attachment below.

Download document