Legislative Decree No. 209 of 27 December 2023 introduced global minimum tax provisions into our legal system.

The legislative measure postpones the implementation of various profiles to the issuance of ministerial decrees; in this regard, the first decree issued by the Ministry of Economy and Finance is the Ministerial Decree of 20 May 2024, published in the Official Gazette of 28 May 2024, containing the implementing provisions for the simplified transitional regimes.

The note analyses the various application aspects of the Ministerial Decree, also in view of the presumable relevance that these simplified regimes will have for groups in the first phase of application of the new rules.