OECD Pillar Two Rules and Tax Changes

In 2024, the OECD’s Pillar Two Rules introduced a global 15% minimum tax for large companies.
The UK added two new taxes:
- Multinational Top-up Tax (MTT) and
- Domestic Top-up Tax (DTT)
These taxes affect companies with over €750 million in revenue. In 2025 as well, businesses will need to adjust tax strategies to meet the new rules. This may affect profits, dividends, and capital gains.
International investors may see changes in returns. Tax professionals will be in high demand for advice.
To comply, businesses should register with HMRC and stay updated. Tailored tax strategies are essential for staying ahead of the changes.