Italy’s Ministry of Economy and Finance has published a list of jurisdictions, on 23 January 2024, that have enacted supplementary minimum tax and national minimum tax laws. These jurisdictions have obtained the transitional “qualified” status of their legislation following the review process by the Inclusive Framework on BEPS.

The list includes the dates of each jurisdiction’s supplementary and national minimum tax legislation that has qualified and the jurisdictions with national minimum tax legislation qualifying as a safe harbour.

The lists are as follows:

Minimum Top-up Tax: 

Country Implementation Date
Australia January 1, 2024
Austria December 31, 2023
Belgium December 31, 2023
Bulgaria December 31, 2023
Canada December 31, 2023
Croatia December 31, 2023
Czech Republic December 31, 2023
Denmark December 31, 2023
Finland December 31, 2023
France December 31, 2023
Germany December 31, 2023
Greece December 31, 2023
Hungary December 31, 2023
Ireland December 31, 2023
Italy December 31, 2023
Japan April 1, 2024
Korea January 1, 2024
Liechtenstein January 1, 2024
Luxembourg December 31, 2023
Netherlands December 31, 2023
Norway January 1, 2024
Romania December 31, 2023
Slovenia December 31, 2023

Domestic Minimum Tax:

Country National Minimum Tax “Safe Harbour” Effective Date
Australia Yes January 1, 2024
Austria Yes December 31, 2023
Barbados Yes January 1, 2024
Belgium Yes December 31, 2023
Bulgaria Yes December 31, 2023
Canada Yes December 31, 2023
Croatia Yes December 31, 2023
Czech Republic Yes December 31, 2023
Denmark Yes December 31, 2023
Finland Yes December 31, 2023
France Yes December 31, 2023
Germany Yes December 31, 2023
Greece Yes December 31, 2023
Hungary Yes December 31, 2023
Ireland Yes December 31, 2023
Italy Yes December 31, 2023
Liechtenstein Yes January 1, 2024
Luxembourg Yes December 31, 2023
Netherlands Yes December 31, 2023
Norway Yes January 1, 2024
Romania Yes December 31, 2023
Slovakia Yes December 31, 2023
Slovenia Yes December 31, 2023
Sweden Yes December 31, 2023
Switzerland Yes January 1, 2024
Turkey Yes January 1, 2024
United Kingdom Yes December 31, 2023
Vietnam Yes January 1, 2024