{"id":"dossiers/PL8292","title":"PL8292 — Imposition minimale","type":"dossier","html":"<p>Bill 8292 (\"Imposition minimale\"). The Chamber debated it on 20 December 2023, 2 April 2025 and voted on 20 December 2023.</p>\n<p>Sittings: <a href=\"/lhoft?page=seances%2F2023-12-20-n008\" class=\"wikiLink\" data-target=\"seances/2023-12-20-n008\">Sitting of 20 December 2023</a>, <a href=\"/lhoft?page=seances%2F2025-04-02-n076\" class=\"wikiLink\" data-target=\"seances/2025-04-02-n076\">Sitting of 2 April 2025</a>, <a href=\"/lhoft?page=seances%2F2025-04-02-n077\" class=\"wikiLink\" data-target=\"seances/2025-04-02-n077\">Sitting of 2 April 2025</a></p>\n<h2>Debate</h2>\n<h3>20 December 2023 — <a href=\"/lhoft?page=topics%2Ffinancial-centre\" class=\"wikiLink\" data-target=\"topics/financial-centre\">The financial centre and financial regulation</a></h3>\n<p>The Chamber debated and voted bill 8292 transposing EU directive 2022/2523 on a minimum effective taxation of 15% for large multinational and national groups, adopted with a dispensation from the second constitutional vote.</p>\n<p>Patrick Goldschmidt (DP), stating the DP position on following international tax standards:</p>\n<blockquote>\n<p>Fir d’Demokratesch Partei steet fest: Lëtzebuerg muss sech weiderhin un déi international Reegelen a Standarden halen. Just esou kënne mer d’Vertrauen an eis Finanzplaz garantéieren an esou och fir déi nächst Joren a Joerzéngten zolidd opstellen.</p>\n</blockquote>\n<p><em>For the Democratic Party it is settled: Luxembourg must continue to keep to the international rules and standards. Only in that way can we guarantee trust in our financial centre and set it up solidly for the coming years and decades.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2023-12-20-n008\" class=\"wikiLink\" data-target=\"seances/2023-12-20-n008\">Sitting of 20 December 2023</a>, <a href=\"/lhoft?page=deputies%2Fpatrick-goldschmidt\" class=\"wikiLink\" data-target=\"deputies/patrick-goldschmidt\">Patrick Goldschmidt</a>, DP</p>\n<p>Franz Fayot (LSAP), describing the bill as the result of long international work on tax fairness:</p>\n<blockquote>\n<p>Et ass e Gesetzesprojet, deen um Enn vu jorelaangen Efforte fir méi Steiergerechtegkeet, Transparenz a Fairness um internationale Plang steet.</p>\n</blockquote>\n<p><em>It is a bill that stands at the end of years of effort for more tax fairness, transparency and fairness at international level.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2023-12-20-n008\" class=\"wikiLink\" data-target=\"seances/2023-12-20-n008\">Sitting of 20 December 2023</a>, <a href=\"/lhoft?page=deputies%2Ffranz-fayot\" class=\"wikiLink\" data-target=\"deputies/franz-fayot\">Franz Fayot</a>, LSAP</p>\n<p>Fred Keup (ADR), stating the ADR position on the financial centre:</p>\n<blockquote>\n<p>Mir soen och ëmmer: Wat gutt fir d’Finanzplaz ass, dat ass gutt fir Lëtzebuerg. An dofir steet d’ADR och ëmmer do fir d’Finanzplaz.</p>\n</blockquote>\n<p><em>We also always say: what is good for the financial centre is good for Luxembourg. And that is why the ADR always stands up for the financial centre.</em></p>\n<p><a href=\"/lhoft?page=seances%2F2023-12-20-n008\" class=\"wikiLink\" data-target=\"seances/2023-12-20-n008\">Sitting of 20 December 2023</a>, <a href=\"/lhoft?page=deputies%2Ffred-keup\" class=\"wikiLink\" data-target=\"deputies/fred-keup\">Fred Keup</a>, ADR</p>\n<h2>Votes</h2>\n<h3>Main vote: PL 8292 - Imposition minimale</h3>\n<p>20 December 2023 — Premier vote constitutionnel.</p>\n<table><thead><tr><th>Party</th><th style=\"text-align: right;\">For</th><th style=\"text-align: right;\">Against</th><th style=\"text-align: right;\">Abstain</th></tr></thead><tbody><tr><td><a href=\"/lhoft?page=parties%2Fcsv\" class=\"wikiLink\" data-target=\"parties/csv\">CSV</a></td><td style=\"text-align: right;\">21</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdp\" class=\"wikiLink\" data-target=\"parties/dp\">DP</a></td><td style=\"text-align: right;\">14</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Flsap\" class=\"wikiLink\" data-target=\"parties/lsap\">LSAP</a></td><td style=\"text-align: right;\">11</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fadr\" class=\"wikiLink\" data-target=\"parties/adr\">ADR</a></td><td style=\"text-align: right;\">5</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdei-greng\" class=\"wikiLink\" data-target=\"parties/dei-greng\">déi gréng</a></td><td style=\"text-align: right;\">4</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fpiraten\" class=\"wikiLink\" data-target=\"parties/piraten\">Piraten</a></td><td style=\"text-align: right;\">3</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td></tr><tr><td><a href=\"/lhoft?page=parties%2Fdei-lenk\" class=\"wikiLink\" data-target=\"parties/dei-lenk\">déi Lénk</a></td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">0</td><td style=\"text-align: right;\">2</td></tr><tr><td><strong>Total</strong></td><td style=\"text-align: right;\"><strong>58</strong></td><td style=\"text-align: right;\"><strong>0</strong></td><td style=\"text-align: right;\"><strong>2</strong></td></tr></tbody></table>\n<p>No deputy voted against the majority of their party in this vote.</p>"}