Globale minimum tax (Pillar 2)

Mastering global challenges

Global minimum taxation (‘Pillar 2’) relates to an international set of rules designed to ensure that large enterprises are subject to an effective tax burden of 15% (minimum tax rate). The rules aim to prevent profit-shifting to low-tax jurisdictions and to create fair competitive conditions.

Thanks to our expertise in global minimum taxation, we can answer tax questions in the form of expert opinions and statements, but of course also – depending on your particular needs – manage and/or provide content-related support for practical implementation projects.

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Global minimum taxation – new rules for multinational enterprises?

Interview with Dr Georg Bestelmeyer and Dr Nils Linnemann

Read here

Pillar 2 Management app

Our double award-winning Pillar 2 Management app supports finance and tax departments in complying with the global minimum taxation requirements. The app facilitates the delimitation of the corporate group, identifies relevant data and calculates the effective tax rate for all blending groups. It also prepares the data for the minimum tax return. Thanks to its intuitive interface, the app guides users efficiently through the entire process – from data import to the final calculation result.

Find out more

Globale Minimum Tax (Pillar 2) News & Insights

03.02.2026 | FGS Event
Digitaler Jahresauftakt
 
05.11.2025 | External Event
Taxand Global Transfer Pricing Conference
 
21.10.2025 | FGS Blog
G20 Finance Ministers Meeting and OECD Update on Pillar 2 Developments
 
20.10.2025 | FGS Blog
Update on the Implementation of Pillar 2 in Germany
 
02.09.2025 | External Event
Pillar 2 - Wegfall der Geschäftsgrundlage?
 
19.08.2025 | FGS Event
Pillar 2: CbCR-Safe Harbour rechtssicher nutzen - Aktuelle Herausforderungen & effiziente Lösungen
 
25.06.2025 | FGS Event
M&A Forum 2025
 
15.01.2025 | FGS Blog
Minimum Tax: Mandatory Group Entity Notification by 28.02.2025
 
31.07.2024 | External Event
Webinar: A global perspective on OECD Pillar 2
 
12.10.2021 | FGS Blog
Das public Country-by-Country Reporting rückt näher
 

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