Luxembourg Provides Pillar 2 FAQs on Registration and GIR Notification Requirements

The Luxembourg Administration of Direct Tax (ACD) has announced the release of an updated FAQs document on the Pillar 2 global minimum tax rules introduced by the Law of 22 December 2023 (the Pillar 2 Law). The update includes additional questions concerning the registration requirements under Article 49 of the Pillar 2 Law and the notification on GloBE Information Return (GIR) filing under Section 50. The additional FAQs are summarized as follows:

Article 49 – Registration Requirements