Tax & Revenue DOUE Importance: 6/10

Technical correction to the EU directive on 15% global minimum tax for multinationals

26 May 2026 95 views
Who is affected:
Multinational groups and large domestic groups with revenues exceeding 750M€

Summary

An official correction to the EU directive requiring large multinational groups to pay at least 15% in taxes is published. It affects companies with revenues exceeding 750 million euros.

Detailed analysis PRO

This rectification corrects technical or drafting errors in Directive (EU) 2022/2523, which establishes a 15% global minimum tax rate for multinational groups and large domestic groups with consolidated revenues exceeding 750 million euros. The original directive transposes into European law the GloBE rules (Global Ant…

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Full official title

OJ:L_202690410:           Rectificatif à la directive (UE) 2022/2523 du Conseil du 14 décembre 2022 visant à assurer un niveau minimum d’imposition mondial pour les groupes d’entreprises multinationales et les groupes nationaux de grande envergure dans l’Union (JO L 328 du 22.12.2022)

View original source (DOUE)

Affected sectors

SMEs Retail & Trade Technology

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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