How the Grant Thornton network can assist you with Pillar 2.
On 1 January 2024, a large number of countries introduced the minimum tax rules of Pillar 2. The rules apply to groups with a turnover of more than EUR 750 million. It includes both potential top-up taxes when the effective tax rate in a jurisdiction reduces to below 15% and a documentation obligation for groups in scope. Many more countries plan to introduce Pillar 2 in the future.
In total, 138 countries worldwide have already agreed to implement Pillar 2 in their national legislation. Are you ready?
We have compiled an overview of the implementation status for a number of countries, hover on the map to explore further:
Grant Thornton is an international network with global Pillar 2 specialists available to assist you with both the implementation of Pillar 2 and with all your Pillar 2 compliance obligations.
To learn more on how we can assist you in preparing for Pillar 2, please click on each button.
Depending on your needs, Grant Thornton can guide you through the full process of becoming Pillar 2 compliant, or we can tailor our assistance to your specific needs at each individual step in the process. To help create a complete picture of Pillar 2 requirements and file the relevant returns, Grant Thornton has identified a seven step approach.
