Amendment to the Global Minimum Tax implementing regulations

The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations were revised by LN 48 of 2026 published on 20th February 2026. Pursuant to the amendment to Regulation 11, entities which are exempted from the filing obligation in Regulation 5(2) are now also exempted from the notification requirement prescribed by Regulation 5(2).