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An overview by ATOZ Tax Advisers, Taxand Luxembourg
The Luxembourg Tax Administration has recently published an FAQ aiming to clarify the application of the law transposing EU Council Directive 2022/2523, ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the EU (Pillar Two).
In this FAQ, the Luxembourg Tax Administration provides welcomed clarifications addressing the transition rules regarding the tax treatment of deferred tax assets and liabilities. This FAQ will further be completed as soon as new information becomes available.
Antoine Dupuis and Andreas Medler, from ATOZ Tax Advisers, Taxand Luxembourg, share more details of this FAQ here.
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