On 1 January 2024, Pillar 2 tax law will be introduced by the European Union. These new regulations will be applicable to groups with a turnover of more than EUR 750 million. It includes both potential tax levy and documentation obligations for groups in scope if their effective tax rate within a jurisdiction is below the 15% minimum tax.

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:

How Grant Thornton can help you implement Pillar 2

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. 

Our approach to navigating Pillar 2

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.  

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Partner, IBC Director - EMEA
Luciano (Lou) Centanni
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Partner, IBC Director - Asia Pacific
Anthony Bonaguro
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Partner, IBC Director - Americas
Joseph Loretto
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Partner, IBC Director - Asia Pacific
Rimma Tabakh
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Partner, IBC Director - US Tax
Susanne Shalley
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Partner, IBC Director - Advisory
Warren Stippich