#tax2025: The implementation of the global minimum tax in the EU

The EU Commission has presented a draft directive for the implementation of the globally agreed minimum tax in the EU at the end of 2021. It should be introduced within the broader concept of the OECD/G20 states (“two-pillar solution”) which also contains a certain reallocation of tax revenue across countries. In addition, BDI advocates for simplifying transitional provisions to limit high implementation costs.