Belgium: Parliament approves DAC9 law on Pillar Two tax information exchange
The Belgian Chamber of Representatives approved a law implementing Council Directive (EU) 2025/872 of 14 April 2025 (DAC9) on 22 October 2026. The directive establishes rules for the automatic exchange of information on Top-up Tax Information
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OECD releases Version 2.0 of GIR XML Schema
The OECD published an updated user guide and XML schema for the Pillar Two GloBE Information Return (GIR) on 20 October 2026. Version 2.0 reflects recent changes to the GIR made after the adoption of the Side-by-Side Package. It also includes
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Sweden submits Pillar Two bill with new safe harbours to Parliament
The Swedish government's legislative proposal (Proposition 2026/27:4), submitted to the Swedish Parliament (Riksdag) on 13 October 2026, incorporates the OECD/G20 Inclusive Framework's Pillar Two administrative guidance issued between June 2024 and
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France tables Pillar Two safe harbours, CbC reporting relief
The French government tabled Amendment I-3734 to the 2027 Finance Bill (Projet de loi de finances pour 2027, No. 3210) on 10 October 2026, introducing significant updates to France’s Pillar Two global minimum tax framework. The proposal
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Cyprus: House of Representatives considers Pillar Two amendments to introduce recognised QDMTT
The Cyprus House of Representatives is considering the Ensuring a Global Minimum Level of Taxation of Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union (Amendment) Law of 2026, which was introduced during a plenary session
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UAE: Tax Authority issues Top-up tax guide to clarify scope and registration under Pillar Two
The Federal Tax Authority (FTA) of the United Arab Emirates (UAE) has issued a new Top-up Tax Guide on Scope and Registration on 7 October 2026. The Guide supports Multinational Enterprise (MNE) Groups in understanding how the Top-up Tax on
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Netherlands: House of Representatives approves 2027 Omnibus Tax Bill
The Netherlands House of Representatives passed the Fiscal Omnibus Act 2027 (Fiscale Verzamelwet 2027, the Bill) on 6 October 2026. The legislation addresses both technical corrections and substantive policy shifts across the country's tax
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European Parliament calls for Pillar Two reforms, simpler EU corporate tax rules
The European Parliament adopted its resolution on "The EU’s approach to corporate tax policy in a changing international environment" on 6 October 2026. The resolution, built upon the report prepared by the Committee on Economic and Monetary
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Thailand: Revenue Department consults on qualified refundable tax credits
Thailand's Revenue Department has launched a public consultation on the principles of the Draft Act on Qualified Refundable Tax Credits, which would give promoted companies a new form of investment incentive compatible with the Pillar Two Global
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Ireland introduces Pillar Two amendments, business incentives in Budget 2027
Ireland’s Department of Finance published Budget 2027 on 6 October 2026. The key tax measures are as follows: Corporation tax administration Budget 2027 introduces changes to preliminary corporation tax rules to provide greater
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Brazil: RFB publishes Q&A guide on Pillar Two qualified domestic minimum top-up tax
Brazil’s Federal Revenue Service (RFB) published the first edition of its Q&As guide on the Additional Social Contribution on Net Profits (CSLL) on 2 October 2026. The guide provides practical guidance on Brazil’s recently implemented
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Belgium: Parliament committee adopts draft DAC9 legislation
Belgium’s Parliament’s Financial and Budgetary Committee adopted the draft legislation implementing DAC9 (Directive 2011/16/EU as amended by Council Directive (EU) 2025/872) on 2 October 2026. The legislation has a dual purpose: it transposes
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Romania deposits ratification instrument for pillar two subject to tax rule convention (STTR MLI)
Romania has deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) on 2 October 2026, according to an OECD update. Romania signed the STTR MLI on
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Netherlands issues policy decree clarifying Pillar Two rules, safe harbours and top-up tax
The Netherlands State Secretary for Finance issued Policy Decree No. 2026-15692 on the Minimum Tax Act 2024 (Wet Minimumbelasting 2024) on 22 September 2026, which was published in Official Gazette No. 32160 on 25 September 2026, providing extensive
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Belgium extends corporate, Pillar Two tax filing deadlines
Belgium’s Federal Public Service Finance announced in a series of releases that it is extending the corporate tax filing deadline and tax declaration filing deadlines for multinational enterprises. Corporate tax filing deadline to 15
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Portugal: Tax Authority opens Pillar Two Form 64 filing service for 2024
Portugal’s Tax and Customs Authority has opened the electronic submission service for Form 64 – Settlement Declaration of RIMG/Pillar Two for fiscal year 2024, under Article 45(1)(c) of Law No. 41/2024, the Global Minimum Tax Law. The
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Brazil amends Pillar Two QDMTT rules to introduce substance-based tax incentive safe harbour
Brazil has published Normative Instruction RFB No. 2.342 of 15 September 2026 in the Official Gazette on 18 September 2026, amending Normative Instruction RFB No. 2.228 of 3 October 2024, which regulates the Additional Social Contribution on Net
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New Zealand: Inland Revenue updates Pillar Two GloBE registration, filing guidance
New Zealand Inland Revenue updated its guidance on 9 September 2026 on the application of the Pillar Two GloBE Rules to multinational enterprise (MNE) groups with a constituent entity in New Zealand. The GloBE rules apply to MNE groups with
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