Bill 8396 (\"Imposition minimale effective\"). The Chamber debated and voted it on 19 December 2024.
\nSittings: Sitting of 19 December 2024, Sitting of 19 December 2024
\nThe Chamber debated and passed PL8396, which adapts the 2023 law on minimum effective taxation (Pillar Two) to the latest OECD guidance; deputies pressed the finance minister on the revenue effect and on the position Luxembourg took in the Eurogroup.
\nLaurent Mosar (CSV), stating the scope and rate of the minimum tax:
\n\n\nDëst Gesetz, dat och de „Pilier Deux“ genannt gëtt, gesäit deemno vir, datt Betriber mat engem Ëmsaz vun iwwer 750 Milliounen Euro mat engem Mindeststeiersaz vu 15 % ze besteiere sinn.
\n
This law, which is also called Pillar Two, provides that companies with a turnover of more than 750 million euros are to be taxed at a minimum rate of 15%.
\nSitting of 19 December 2024, Laurent Mosar, CSV
\nPatrick Goldschmidt (DP), praising the government for transposing the OECD changes quickly:
\n\n\nEch felicitéieren der Regierung, dass se déi Ännerungen oder déi Amendementer oder déi Propositiounen, déi gemaach gi sinn um OECD-Niveau, ganz schnell an d’nationaalt Gesetz eriwwerhuelen.
\n
I congratulate the government for taking the changes, the amendments, or the proposals made at OECD level over into national law very quickly.
\nSitting of 19 December 2024, Patrick Goldschmidt, DP
\nFranz Fayot (LSAP), warning that tax given up in Luxembourg is collected abroad instead:
\n\n\nDéi Betriber bezuelen zwar dann hei zu Lëtzebuerg manner Steieren, dofir awer da méi an engem anere Land.
\n
Those companies then pay less tax here in Luxembourg, but more in another country instead.
\nSitting of 19 December 2024, Franz Fayot, LSAP
\n19 December 2024 — Premier vote constitutionnel.
\n| Party | For | Against | Abstain |
|---|---|---|---|
| CSV | 21 | 0 | 0 |
| DP | 14 | 0 | 0 |
| LSAP | 12 | 0 | 0 |
| ADR | 5 | 0 | 0 |
| déi gréng | 4 | 0 | 0 |
| Piraten | 2 | 0 | 0 |
| déi Lénk | 0 | 0 | 2 |
| Total | 58 | 0 | 2 |
No deputy voted against the majority of their party in this vote.
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