Estonia advocates for a voluntary approach to the global minimum tax for smaller EU Member States
- World Tax & Law Editorial Team
- 5 days ago
- 2 min read
Estonia has brought renewed momentum to the European tax policy debate by proposing that the implementation of the 15 % global minimum tax —the “Pillar Two” framework— be made voluntary for smaller EU Member States. The proposal, presented by the Estonian Ministry of Finance, argues that the European directive transposing this global standard should allow countries with smaller economies to decide whether and when to adopt the system, rather than imposing a uniform and binding obligation across the Union. The initiative seeks to reintroduce flexibility into a regulatory framework that has advanced rapidly at the EU level.
