Council Directive (EU) 2022/2523 - Global Minimum Level of Taxation for MNE Groups: 15% GloBE Rules, Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), Qualified Domestic Minimum Top-up Tax (QDMTT) and Substance-Based Income Exclusions

What Council Directive (EU) 2022/2523 - Global Minimum Level of Taxation for MNE Groups: 15% GloBE Rules, Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), Qualified Domestic Minimum Top-up Tax (QDMTT) and Substance-Based Income Exclusions requires

MNE groups with consolidated annual revenue ≥€750M must maintain ≥15% effective tax rate per jurisdiction; parent entities apply IIR to pay top-up tax on low-taxed constituent entities; UTPR backstop collects uncollected top-up tax from fiscal years ending 31 December 2024; Member States may elect QDMTT to retain local collection rights with 3-year commitment; substance-based income exclusions for eligible payroll and tangible assets reduce qualifying income subject to top-up tax per Article 28; GloBE Information Return due within 15 months of fiscal year end through designated filing entity.

Pillar: Tax & Transfer Pricing · Authority: European Union (Council) / OECD · Version: 1.0.1 · Last updated: 2026-04-30

Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2523

SHA-256 integrity: 3d03fb37380d04a20de16cf32b263592a2dec19de035384a231843d3b638db8b

Primary Citations — 8 traced to source

• {"citation":"Council Directive (EU) 2022/2523, Article 2(1) - Scope: consolidated revenue threshold €750,000,000 in at least two of four preceding fiscal years","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2523","year":2022}
• {"citation":"Council Directive (EU) 2022/2523, Article 3(15) - Definition: minimum tax rate of fifteen percent (15%)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32022L2523","year":2022}

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