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What is Pillar Two?

Overview

Pillar Two requires Multi-National Enterprises (MNEs) and large-scale domestic groups to pay a minimum of 15% tax on profits in each jurisdiction it operates.

MNEs within scope are those with consolidated annual revenues of €750m or more in two out of four preceding fiscal years. 

Next: What are the Pillar Two rules?

Published: 14 August 2025 Print this page

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