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Home Hot Topics Pillar Two - Implementation Status Wordwide

Pillar Two - Implementation Status Worldwide

Global minimum taxation is one of the biggest-ever reforms to international corporate tax rules. 

After the adoption the EU Minimum Tax Directive, all EU member states are to transpose the rules into domestic law by 31 December 2023. Many other countries around the world have also begun the process of implementation of Pillar Two rules in their tax systems.

Given that such legislative activity will intensify in 2023, it is important to keep abreast of all the latest Pillar Two developments worldwide.

With representation in over 100 countries, WTS Global provides you the bundled overview of the implementation status of the Pillar Two rules in 72 countries.

The country-specific information shown in the overview reflects the latest legislative updates, which we collect from our tax experts on a monthly basis.

Last update: 24 April 2023

Please do not hesitate to reach out to us if you require further information. 

Europe

European Union

Austria

Belgium

Bulgaria

Cyprus

Czech Republic

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Ireland

Italy

Latvia

Lithuania

Luxembourg

Netherlands

Norway

Poland

Portugal

Romania

Serbia

Slovak Republic

Slovenia

Spain

Sweden

Switzerland

Turkey

Ukraine

United Kingdom

Americas

Argentina

Brazil

Canada

Chile

Colombia

Costa Rica

Ecuador

Mexico

Panama

Paraguay

Peru

United States

Venezuela

Asia / Middle East

Australia

China

Hong Kong

India

Indonesia

Israel

Japan

Kazakhstan

Malaysia

Pakistan

Philippines

Saudi Arabia

Singapore

South Korea

Sri Lanka

Taiwan

Thailand

United Arab Emirates

Vietnam

Africa

Botswana

Egypt

Ghana

Kenya

Mauritius

Morocco

Nigeria

Senegal

South Africa

Tanzania

Main Contact
Lars Behrendt
Partner
Certified German Tax Advisor
Germany
+49403208666220
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Main Contact
Simon Euhus
Director
Certified German Tax Advisor
Germany
+49 40 3208666 254
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