Loi du 22 décembre 2023 relative à l’imposition minimale effective en vue de la transposition de la directive (UE) 2022/2523 du Conseil du 15 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union.

This law implements the EU directive aimed at ensuring a global minimum level of taxation. It is designed to prevent profit shifting and ensure that large multinational corporations and large-scale domestic groups pay a fair share of tax in the jurisdictions where they operate. Large multinational enterprise groups and large domestic groups operating in Luxembourg will be affected. The law introduces new tax rules to ensure these entities meet the minimum effective tax rate requirements set by the EU.