The Luxembourg Administration of Direct Contributions (ACD) has refreshed its Frequently Asked Questions (FAQ) on the ‘Pillar 2’ framework, specifically addressing the legislation that was amended on 22 December 2023 to introduce a global minimum corporate tax. The latest edition, published on 15 June 2026, deepens the explanation of the calculation methodology for the minimum tax, detailing the steps for determining the effective tax rate of each multinational group. It clarifies which categories of income are subject to the minimum tax, the treatment of tax incentives, and the way in which the tax is to be collected and transferred to the appropriate authorities. Moreover, the FAQ outlines the reporting workflow that taxpayers must follow, including the submission of supporting documentation and the timelines for filing. Special attention is given to the coordination between Luxembourg’s domestic tax rules and the OECD’s model rules, ensuring that multinational enterprises can navigate the new landscape without encountering duplicate taxation. The ACD also provides insight into the enforcement mechanisms, including possible penalties for non‑compliance, and highlights the collaborative initiatives with other EU member states to harmonise the application of Pillar 2. This comprehensive FAQ is intended to serve as a reference for tax advisors, corporate finance teams, and tax authorities seeking clarity on the implementation of the global minimum tax in Luxembourg.