The Luxembourg Administration of Direct Contributions (ACD) released an updated Frequently Asked Questions (FAQ) on 5 June 2026 concerning the ‘Pillar 2’ global minimum tax regime. This update builds on the legislative amendments of 22 December 2023 that introduced the 15 % minimum corporate tax for multinational groups and large national groups. The FAQ explains the scope of application, identifying which multinational enterprises are covered and how the minimum tax is computed based on the effective tax rate of each group. It details the procedural steps for declaring the minimum tax, including the necessary documentation and the filing deadlines. The document also clarifies the interaction between Luxembourg’s domestic tax legislation and the OECD’s Pillar 2 model, emphasizing the need for consistency with other EU jurisdictions. In addition, the FAQ addresses potential disputes, outlining the processes for resolution and the sanctions that may be imposed for non‑compliance. By providing this comprehensive guidance, the ACD aims to support taxpayers and tax professionals in navigating the new requirements, ensuring transparency and facilitating compliance across the EU’s tax ecosystem.