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Luxembourg Parliament enacts changes to Pillar Two Law

|Tax Alerts, Information Reporting, Legis ...|Luxembourg
Luxembourg

  • On 19 December 2024, the Luxembourg Parliament approved a legislative proposal that will amend the law dated 22 December 2023 (Pillar Two Law).
  • While there are still some formal legal steps that need to be taken before the proposals become law, these steps are expected to occur before year-end.
 

Executive summary

On 19 December 2024, the Luxembourg Parliament adopted legislation amending the Pillar Two Law.1 The new legislation aims to incorporate, with effect for financial years starting from…

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