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Gibraltar's Pillar Two measures, including Qualified Domestic Top-up Tax, now enacted into legislation

|Tax Alerts, Information Reporting, Legis ...|Gibraltar
Gibraltar

  • Gibraltar's Parliament passed proposed Pillar Two legislation and the resulting Global Minimum Tax Act 2024 was enacted on 23 December 2024.
  • The new law introduces certain compliance and filing obligations for multinationals.
 

Following the Gibraltar Parliament's passage of Pillar Two legislation, the resulting Global Minimum Tax Act 2024 (the Act) was enacted on 23 December 2024.

Proposed Pil…

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