What Loi de Finances pour 2024 (Loi n° 2023-1322, art. 33) - Transposition en droit français du régime GloBE (Pilier Deux de l'OCDE) : impôt complémentaire codifié aux articles 223 VJ à 223 WZ du CGI, IIR, QDMTT et déclaration d'information GloBE auprès de la DGFiP requires
Article 33 of Loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 transposes EU Directive (UE) 2022/2523 (the OECD Pillar Two GloBE rules) into French law, effective for fiscal years opened on or after 31 December 2023. The rules are codified in the French General Tax Code (CGI) at Articles 223 VJ to 223 WZ. They impose a 15% minimum effective tax rate, computed by jurisdiction, on constituent entities of multinational and large domestic groups with consolidated revenue of at least EUR 750 million in at least two of the four preceding fiscal years, through a supplementary tax (impot complementaire). France applies the Income Inclusion Rule (IIR), a Qualified Domestic Minimum Top-up Tax (QDMTT) and the Undertaxed Profits Rule (UTPR), with an annual GloBE Information Return filed with the DGFiP. Note: CGI Article 238 bis governs corporate mecenat (charitable donations) and is unrelated to the global minimum tax.
Pillar: Tax & Transfer Pricing · Authority: Direction Générale des Finances Publiques (DGFiP) / Ministère de l'Économie et des Finances (France) · Version: 2.0.0 · Last updated:
Primary source: https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048805613
SHA-256 integrity: ae5f98848a4fdd569d80bc04d5c574e129efd2340a61fd39c7289a8e60a8b8a8
Primary Citations — 5 traced to source
- Loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, article 33 - transposition de la directive (UE) 2022/2523 et instauration de l'impôt complémentaire (régime GloBE / Pilier Deux).
- Code Général des Impôts (CGI), articles 223 VJ à 223 WZ - dispositions codifiées de l'impôt complémentaire (IIR, QDMTT, UTPR) issues de l'article 33 de la loi n° 2023-1322.
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