Guest lecture by Dr Gabriele Rautenstrauch (Partner) WTS and Lukas Oblinger (Consultant)

The presentation emphasised the key aspects and challenges of global minimum taxation (Pillar Two). The meeting focused on the practical application of the GloBE rules for multinational corporate groups, as well as the determination of the effective tax rate and the potential introduction of supplementary taxes. In addition, transitional safe harbours, national supplementary taxes (QDMTT) and the complex requirements for data, processes and reporting were presented in a practical manner.

The presentation was concluded with insights into current political developments, with a particular focus on international implementation issues, and empirical results on the impact on German companies. The presentation made a strong case for the high practical relevance of Pillar Two for tax compliance, accounting and corporate management.

We would like to thank WTS for the latest insights into the development of the minimum tax.