Luxembourg has enacted the bill amending the law that implements the Minimum Taxation Directive (2022/2523) on 23 December 2024, known as the Minimum Taxation Law of 22 December 2023 (MTL), incorporating guidance and clarifications from the OECD’s June 2024 Administrative Guidance.
The Luxembourg Government Council approved a draft law to amend the Law of 22 December 2023 on 5 June 2024.
Luxembourg’s Chamber of Deputies passed the bill (Bill No. 8396) amending the Law of 22 December 2023 (Global Minimum Taxation Law) on 20 December 2024.
The Luxembourg government published the draft law on 31 October 2024. The revised draft introduced additional amendments to the initial draft published on 12 June 2024.