
1 

(1) These Regulations may be cited as the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 and come into force on 21st April 2025.
(2) These Regulations have effect for accounting periods beginning on or after 31st December 2023.
2 

(1) The territories set out in Schedule 1 are specified as Pillar Two territories with effect on and after the respective dates listed in the table.
(2) A territory is also a Pillar Two territory if it is specified as such in a notice published by the Commissioners for His Majesty’s Revenue and Customs.
(3) Specification in accordance with paragraph (2) has effect on and after the date set out in the notice (which may be a date before the publication of the notice).
3 

(1) A Qualified Domestic Minimum Top-up Tax for the purposes of the Pillar Two rules that is charged by the territory listed, and under the legislation set out, in Schedule 2 is specified as a qualifying domestic top-up tax with effect on or after the respective date listed in the table.
(2) A Qualified Domestic Minimum Top-up Tax is also a qualifying domestic top-up tax if it is specified as such in a notice published by the Commissioners for His Majesty’s Revenue and Customs.
(3) Specification in accordance with paragraph (2) has effect on and after the date set out in the notice (which may be a date before the publication of the notice).
4 

(1) A Qualified Domestic Minimum Top-up Tax for the purpose of the Pillar Two rules that is charged by the territory listed, and under the legislation set out, in Schedule 3 is specified as an accredited qualifying domestic top-up tax with effect on or after the respective date listed in the table.
(2) A Qualified Domestic Minimum Top-up Tax is also an accredited qualifying domestic top-up tax if it is specified as such in a notice published by the Commissioners for His Majesty’s Revenue and Customs.
(3) Specification in accordance with paragraph (2) has effect on and after the date set out in the notice (which may be a date before the publication of the notice).
Anna Turley
Jeff Smith
Two of the Lords Commissioners of His Majesty's Treasury
27th March 2025
Schedule 1
Regulation 2


Territory Date
Australia 1st January 2024
Austria 31st December 2023
Belgium 31st December 2023
Bulgaria 31st December 2023
Canada 31st December 2023
Croatia 31st December 2023
Czech Republic 31st December 2023
Denmark 31st December 2023
Finland 31st December 2023
France 31st December 2023
Germany 31st December 2023
Greece 31st December 2023
Hungary 31st December 2023
Ireland 31st December 2023
Italy 31st December 2023
Japan 1st April 2024
Liechtenstein 1st January 2024
Luxembourg 31st December 2023
Netherlands 31st December 2023
Norway 1st January 2024
Republic of Korea 1st January 2024
Romania 31st December 2023
Slovenia 31st December 2023
Sweden 31st December 2023
Turkey 1st January 2024
Vietnam 1st January 2024
Schedule 2
Regulation 3


Territory Legislation Date
Australia Taxation (Multinational – Global and Domestic Minimum Tax) Imposition Act 2024 1st January 2024
 Taxation (Multinational – Global and Domestic Minimum Tax) Act 2024 1st January 2024
Austria Bundesgesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindestbesteuerungsgesetz – MinBestG) 31st December 2023
Barbados Corporation Top-up Tax Act, 2024-16 1st January 2024
Belgium Loi portant l’introduction d’un impôt minimum pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure 31st December 2023
 Wet houdende de invoering van een minimumbelasting voor multinationale ondernemingen en omvangrijke binnenlandse groepen 31st December 2023
Bulgaria ЗАКОН за корпоративното подоходно облагане 31st December 2023
Canada Global Minimum Tax Act 31st December 2023
 Loi sur l’impôt minimum mondial 31st December 2023
Croatia Zakon o minimalnom globalnom porezu na dobit 31st December 2023
Czech Republic Zákon č. 416/2023 Sb., o dorovnávacích daních pro velké nadnárodní skupiny a velké vnitrostátní skupiny 31st December 2023
Denmark Lov nr. 1535 af 12. december 2023 om en ekstraskat for visse koncernenheder (minimumsbeskatningsloven) 31st December 2023
Finland Laki suurten konsernien vähimmäisverosta 1308/2023 31st December 2023
France Imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux (Code général des impôts, Chapitre II bis, article 223 VJ à 223 WZ) 31st December 2023
Germany Gesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindeststeuergesetz – MinStG) 31st December 2023
Greece NOMOΣ ΥΠ’ ΑΡΙΘΜ. 5100 Ενσωμάτωση της Οδηγίας (ΕΕ) 2022/2523 του Συμβουλίου, της 14ης Δεκεμβρίου 2022, σχετι-κά με την εξασφάλιση παγκόσμιου ελάχιστου επιπέδου φορολογίας των ομίλων πολυεθνικών επιχειρήσεων και των εγχώριων ομίλων μεγάλης κλίμακας στην Ευρωπαϊκή Ένωση (Pillar II) και άλ-λες επείγουσες διατάξεις 31st December 2023
Hungary 2023. évi LXXXIV. Törvény a globális minimum-adószintet biztosító kiegészítő adókról és ezzel összefüggésben egyes adótörvények módosításáról 31st December 2023
Ireland Taxes Consolidation Act 1997, Part 4A (Implementation Of Council Directive (EU) 2022/2523 of 15 December 2022 on Ensuring a Global Minimum Level of Taxation For Multinational Enterprise Groups and Large Scale Domestic Groups in the Union) 31st December 2023
Italy DECRETO LEGISLATIVO 27 dicembre 2023, n. 209 Attuazione della riforma fiscale in materia di fiscalita' internazionale 31st December 2023
Liechtenstein Gesetz vom 10. November 2023 über die Mindestbesteuerung grosser Unternehmensgruppen (GloBE-Gesetz) 1st January 2024
Luxembourg 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 31st December 2023
Netherlands Wet minimumbelasting 2024 31st December 2023
Norway Lov 12. januar 2024 nr 1 om suppleringsskatt på underbeskattet inntekt i konsern (suppleringsskatteloven) 1st January 2024
Romania Lege nr. 431/2023 privind asigurarea unui nivel minim global de impozitare a grupurilor de întreprinderi multinaționale și a grupurilor naționale de mari dimensiuni 31st December 2023
Slovakia Zákon č. 507/2023 Z. z. o dorovnávacej dani na zabezpečenie minimálnej úrovne zdanenia nadnárodných skupín podnikov a veľkých vnútroštátnych skupín a o doplnení zákona č. 563/2009 Z. z. o správe daní (daňový poriadok) a o zmene a doplnení niektorých zákonov v znení neskorších predpisov 31st December 2023
Slovenia Zakon o minimalnem davku (ZMD); Uradni list RS, št. 131/2023) 31st December 2023
Sweden Lag (2023:875) om tilläggsskatt 31st December 2023
Switzerland Ordonnance sur l’imposition minimale des grands groupes d’entreprises, RS 642.16 1st January 2024
 Verordnung über die Mindestbesteuerung grosser Unternehmensgruppen, RS 642.16 1st January 2024
 Ordinanza concernente l’imposizione minima dei grandi gruppi di imprese, RS 642.16 1st January 2024
Turkey Kanun Numarası 5520 KURUMLAR VERGİSİ KANUNU (BEŞİNCİ KISIM Yerel ve Küresel Asgari Tamamlayıcı Kurumlar Vergisi ve Geçici Maddeler) 1st January 2024
Vietnam Nghị quyết số 107/2023/QH15 của Quốc hội: Về việc áp dụng thuế thu nhập doanh nghiệp bổ sung theo quy định chống xói mòn cơ sở thuế toàn cầu 1st January 2024
Schedule 3
Regulation 4


Territory Legislation Date
Australia Taxation (Multinational – Global and Domestic Minimum Tax) Imposition Act 2024 1st January 2024
 Taxation (Multinational – Global and Domestic Minimum Tax) Act 2024 1st January 2024
Austria Bundesgesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindestbesteuerungsgesetz – MinBestG) 31st December 2023
Barbados Corporation Top-up Tax Act, 2024-16 1st January 2024
Belgium Loi portant l’introduction d’un impôt minimum pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure 31st December 2023
 Wet houdende de invoering van een minimumbelasting voor multinationale ondernemingen en omvangrijke binnenlandse groepen 31st December 2023
Bulgaria ЗАКОН за корпоративното подоходно облагане 31st December 2023
Canada Global Minimum Tax Act 31st December 2023
 Loi sur l’impôt minimum mondial 31st December 2023
Croatia Zakon o minimalnom globalnom porezu na dobit 31st December 2023
Czech Republic Zákon č. 416/2023 Sb., o dorovnávacích daních pro velké nadnárodní skupiny a velké vnitrostátní skupiny 31st December 2023
Denmark Lov nr. 1535 af 12. december 2023 om en ekstraskat for visse koncernenheder (minimumsbeskatningsloven) 31st December 2023
Finland Laki suurten konsernien vähimmäisverosta 1308/2023 31st December 2023
France Imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux (Code général des impôts, Chapitre II bis, article 223 VJ à 223 WZ) 31st December 2023
Germany Gesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindeststeuergesetz – MinStG) 31st December 2023
Greece NOMOΣ ΥΠ’ ΑΡΙΘΜ. 5100 Ενσωμάτωση της Οδηγίας (ΕΕ) 2022/2523 του Συμβουλίου, της 14ης Δεκεμβρίου 2022, σχετι-κά με την εξασφάλιση παγκόσμιου ελάχιστου επιπέδου φορολογίας των ομίλων πολυεθνικών επιχειρήσεων και των εγχώριων ομίλων μεγάλης κλίμακας στην Ευρωπαϊκή Ένωση (Pillar II) και άλ-λες επείγουσες διατάξεις 31st December 2023
Hungary 2023. évi LXXXIV. Törvény a globális minimum-adószintet biztosító kiegészítő adókról és ezzel összefüggésben egyes adótörvények módosításáról 31st December 2023
Ireland Taxes Consolidation Act 1997, Part 4A (Implementation Of Council Directive (EU) 2022/2523 of 15 December 2022 on Ensuring a Global Minimum Level of Taxation For Multinational Enterprise Groups and Large Scale Domestic Groups in the Union) 31st December 2023
Italy DECRETO LEGISLATIVO 27 dicembre 2023, n. 209 Attuazione della riforma fiscale in materia di fiscalita' internazionale 31st December 2023
Liechtenstein Gesetz vom 10. November 2023 über die Mindestbesteuerung grosser Unternehmensgruppen (GloBE-Gesetz) 1st January 2024
Luxembourg 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 31st December 2023
Netherlands Wet minimumbelasting 2024 31st December 2023
Norway Lov 12. januar 2024 nr 1 om suppleringsskatt på underbeskattet inntekt i konsern (suppleringsskatteloven) 1st January 2024
Romania Lege nr. 431/2023 privind asigurarea unui nivel minim global de impozitare a grupurilor de întreprinderi multinaționale și a grupurilor naționale de mari dimensiuni 31st December 2023
Slovakia Zákon č. 507/2023 Z. z. o dorovnávacej dani na zabezpečenie minimálnej úrovne zdanenia nadnárodných skupín podnikov a veľkých vnútroštátnych skupín a o doplnení zákona č. 563/2009 Z. z. o správe daní (daňový poriadok) a o zmene a doplnení niektorých zákonov v znení neskorších predpisov 31st December 2023
Slovenia Zakon o minimalnem davku (ZMD); Uradni list RS, št. 131/2023) 31st December 2023
Sweden Lag (2023:875) om tilläggsskatt 31st December 2023
Switzerland Ordonnance sur l’imposition minimale des grands groupes d’entreprises, RS 642.16 1st January 2024
 Verordnung über die Mindestbesteuerung grosser Unternehmensgruppen, RS 642.16 1st January 2024
 Ordinanza concernente l’imposizione minima dei grandi gruppi di imprese, RS 642.16 1st January 2024
Turkey Kanun Numarası 5520 KURUMLAR VERGİSİ KANUNU (BEŞİNCİ KISIM Yerel ve Küresel Asgari Tamamlayıcı Kurumlar Vergisi ve Geçici Maddeler) 1st January 2024
Vietnam Nghị quyết số 107/2023/QH15 của Quốc hội: Về việc áp dụng thuế thu nhập doanh nghiệp bổ sung theo quy định chống xói mòn cơ sở thuế toàn cầu 1st January 2024