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Global Tax Initiatives 2025: Minimum Corporate Tax and Cryptocurrency Taxation
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In our previous article, we explored EU tax reforms in 2024 and key changes expected in 2025. However, global tax initiatives aimed at adapting international tax systems are equally significant.
In 2025, the focus will likely be on global efforts to combat tax evasion, increase transparency, and ensure fair taxation of multinational corporations, including those in the digital economy and artificial intelligence. These initiatives reflect extensive changes in international tax policy, coordinated by the OECD, the European Union, and other international organizations.
1. Implementation of the Global Minimum Corporate Tax (Pillar Two)
A major event in international tax policy will be the continued rollout of the global minimum corporate tax (Pillar Two) agreement led by the OECD. Effective from January 2024, these rules mandate that multinational corporations with annual revenue over €750 million face a minimum tax rate of 15%.
Pillar Two aims to prevent profit shifting to low-tax jurisdictions. If a company pays less than 15% tax in any country, its resident country can collect the difference. This reform will impact global corporate tax strategies, prompting a review of tax planning models.
Over 130 countries have committed to these rules, with 45 countries having either introduced draft legislation or fully adopted laws implementing Pillar Two by Q4 2024. By 2025, most participating countries are expected to implement this 15% minimum tax rate.
Some countries, such as Estonia, Latvia, Lithuania, and Malta, may defer full implementation to 2026, provided they have fewer than 12 multinational groups subject to the rules.
2. Cryptocurrency and Digital Asset Taxation in the EU
In 2025, cryptocurrency and digital asset taxation will become more regulated globally. A key role in this transformation is played by the MiCA (Markets in Crypto-assets) regulation, which establishes a comprehensive legal framework for crypto-assets in the EU, focused on protecting user and investor rights.
MiCA represents the EU’s first unified regulatory framework for cryptocurrency markets, filling regulatory gaps that previously existed. Before its adoption, EU member states had different approaches to regulating crypto-assets, while MiCA aims to eliminate these differences and create uniform rules across the EU.
MiCA rules cover a wide range of market participants, including individuals and legal entities engaged in crypto-assets, admitting them to trading or providing related services.
What does this mean? Any company involved in the issuance or trading of cryptocurrency will need to obtain a license, and all service providers will be required to collect information about the recipient and sender of funds, regardless of the transfer amount. Additionally, e-wallets with a balance exceeding €1,000 used for self-custody of cryptocurrency must undergo verification before transactions.
According to statistics from the European Central Bank, the EU cryptocurrency market grows by 30% annually, with transaction volumes reaching billions of euros.
This regulation came into force on June 20, 2023, but its full implementation will occur in stages until July 2026, including a 36-month transition period. In some EU countries, such as Spain, the government has already announced plans to expedite this process, reducing the implementation period to 18 months instead of the standard 36.
National governments are also working on developing a unified approach to taxing cryptocurrency and digital asset transactions. This is necessary to combat tax evasion through cryptocurrencies and prevent the use of cryptocurrencies for money laundering.
Common rules are expected to require crypto exchanges and platforms to provide data on users and their transactions as part of international automatic tax information exchange. This will create a global network for controlling the taxation of cryptocurrency transactions, including income from trading and holding digital assets.
3. Artificial Intelligence Taxation Initiative
Proposals to tax artificial intelligence (AI) are currently under active discussion in the European Parliament. In October 2024, the Chairman of the European Parliament’s Subcommittee on Taxation called for proposals on AI taxation. Pasquale Tridico stated, “Artificial intelligence is a source of revenue, so it needs to be taxed. We need to conduct research and find a way.”
Tridico proposed conducting studies and finding ways to tax AI, considering its impact on employment and resource consumption, including energy. He also emphasized the need to study the environmental risks associated with the widespread adoption of AI in the economy.
According to preliminary data, initial proposals may appear in 2025-2026 to start forming a sustainable tax approach to AI.
Discussions on AI taxation are driven by concerns that its implementation could significantly reduce the number of jobs, which in turn would reduce wage tax revenues. In modern economies, labor and income taxes are major sources of tax revenue. In particular, such taxes account for about 53% of all tax revenues in the European Union, underscoring the importance of finding new ways to replenish the budget.
4. Strengthening Measures Against Tax Havens and Offshore Jurisdictions
It is increasingly evident that conducting business through offshore structures is losing its appeal. In an era of global transparency and increased international oversight, companies and individuals are increasingly choosing to become tax residents of low-tax countries where they can legally optimize taxes without the need for offshore structures.
International organizations, the OECD, and the European Union continue to tighten measures against tax havens and offshore jurisdictions. Automatic tax information exchange through the Common Reporting Standard (CRS), which is effectively implemented in many countries, creates conditions in which concealing income in offshore accounts becomes nearly impossible. Financial transaction data is now automatically transmitted to tax authorities.
Additionally, blacklists of offshore jurisdictions are expected to expand, limiting economic cooperation with such countries by the EU and other states. As a result, the use of offshore structures is becoming disadvantageous, and companies are increasingly inclined to adopt transparent tax structures in countries with competitive tax rates, favoring low-tax but highly transparent countries like Cyprus, Malta, and Portugal.
Modern low-tax countries offer favorable business conditions without the need for offshore schemes, enabling more stable and predictable tax planning.
The digitization and automation of tax administration will continue to develop globally. In 2025, tax authorities in many countries will increasingly rely on digital tools for tax monitoring and collection. The development and implementation of artificial intelligence and machine learning technologies for tax analysis will help tax authorities more effectively identify tax evasion.
With digital technologies, tax authorities can conduct digital audits of businesses and financial transactions. This allows them to quickly identify errors or inconsistencies in tax reporting and apply penalties. For example, in Spain and Poland, tools like electronic audits (e-Audit) are already used, significantly speeding up the tax control process.
The global tax initiatives of 2025 are aimed at strengthening transparency in tax systems.
If you need assistance in developing an optimal tax strategy or are looking for professional consulting on international taxation, Feod Group offers comprehensive solutions for businesses and individuals.
In 2013, she graduated in law from the National University «Odessa Law Academy» with honors and received a Master of Law degree. Anastasia Taran has experience in international and contract law, as well as corporate and tax law in Europe. Within the framework of Feod Group, she specializes i...
In 2013, she graduated in law from the National University «Odessa Law Academy» with honors and received a Master of Law degree. Anastasia Taran has experience in international and contract law, as well as corporate and tax law in Europe. Within the framework of Feod Group, she specializes in immigration and corporate law of European countries, particularly:
