Portugal approves forms for calculation, settlement, declaration of domestic top-up tax
Portugal approved Modelo 64 tax return form, the official return for the assessment and payment of domestic top-up tax under the Global Minimum Tax Regime (RIMG), following the launch of the Modelo 62 – Registration Declaration form (RIMG) filing
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Belgium clarifies extension of Pillar Two GIR filing notification deadline for 2024–25Â
Belgium's Federal Public Service Finance has published a release clarifying the extension of the deadline for notifying the entity responsible for filing the GloBE Information Return (GIR) on 29 July 2026. Previously, the notification deadline
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Australia updates GloBE minimum tax provisions on CFC interaction, deferred tax assets, flow-through entities
Australia has issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (the Amending Rules), introducing minor amendments to the Taxation (Multinational—Global and Domestic Minimum Tax) Rules
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Italy introduces payment codes for Pillar Two voluntary disclosure
The Italian Revenue Agency announced, on 23 July 2026, that it has introduced new tax codes for paying penalties through the F24 form for voluntary disclosure of violations relating to the Global Minimum Tax's information and reporting obligations
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Belgium introduces Pillar Two mandate for professional tax representatives
Belgium's Federal Public Service (SPF) Finance has updated its Pillar Two guidance on 23 July 2026 to introduce a new Pillar Two mandate, allowing companies to formally appoint a professional representative, such as an accounting firm or an
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Netherlands: CFC levy cannot offset low-tax free investments under participation exemption
The Dutch Tax Administration issued a clarification on 21 July 2026, explaining that the controlled foreign company (CFC) levy does not take low-tax-free investments into account. The recent clarification by the Dutch Tax Administration provides
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Mauritius: Cabinet approves implementation of Qualified Domestic Minimum Top-up Tax (QDMTT)
The Mauritius Cabinet approved new regulations to support the implementation of its Qualified Domestic Minimum Top-up Tax (QDMTT), providing further guidance on the operation of the domestic minimum tax regime introduced in 2025. The Cabinet
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Italy clarifies GMT penalties, 90-day return cutoff under voluntary disclosure, centralised GloBE filings
The Italian Revenue Agency has published a new FAQ on the Pillar Two Global Minimum Tax (GMT) on 17 July 2026, expanding on the guidance first issued on 29 May 2026. While the original FAQs covered topics such as reporting obligations, safe
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Luxembourg introduces Pillar Two bill with Side-by-Side package
The Luxembourg parliament is considering a draft law submitted on 17 July 2026 that would amend the Law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups and large national groups. The amendments would
See MoreAustralia: ATO holds fourth Pillar Two pre-lodgment information session
The Australian Taxation Office (ATO) has published a recap of its June Pillar Two information session on 14 July 2026. In June, the ATO held its fourth Pillar Two pre-lodgment information session, attended by more than 300 participants from
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OECD releases new assessment of Pillar Two Global Minimum Tax economic effects
The OECD has published a new analysis examining the economic impacts of the Pillar Two Global Minimum Tax, with the findings presented during a webinar held on 15 July 2026. Alongside the analysis, the OECD also released a working paper titled MNE
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Germany: Bundesrat approves ordinance to expand Minimum Tax Act framework
Germany’s Federal Council (Bundesrat) approved the amendment of the regulation on the application of the minimum taxation law (Mindeststeuer-Bericht-Verordnung – MinStBV) on 10 July 2026. The measure expands the framework under the Minimum
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Turkey publishes list of jurisdictions recognised for global minimum tax framework
Turkey has published Presidential Decision No. 11511 in the Official Gazette No. 33307 on 11 July 2026, approving the list of jurisdictions that have implemented key elements of the global minimum tax framework. The Decision, issued by the
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UK: HMRC publishes draft side-by-side package, domestic top-up tax rules for multinationals
HMRC released a policy paper, draft legislation, and explanatory notes on 13 July 2026 covering the introduction of the Side-by-Side package and proposed changes to the UK's Multinational Top-up Tax and Domestic Top-up Tax regimes. Introduction
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Cyprus aligns Pillar Two rules with latest OECD guidance
Cyprus released Decree No. 272/2026 on 26 June 2026 to incorporate OECD materials released after the country's own Pillar Two legislation took effect. The new decree recognises five key OECD documents: the January 2025 Administrative Guidance,
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Greece: AADE launches DAC9/GIR portal for Pillar Two GloBE information return filings
The Greek Public Revenue Authority (AADE) has launched the DAC9/GIR web portal to facilitate the electronic submission of the GloBE Information Return (GIR), also referred to as the Top-up Tax Information Return, together with related notifications
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France extends GIR filing deadline
France’s Ministry of Economy and Finance announced an extension of the filing deadline for the GloBE Information Return (GIR) for the financial year ended 31 December 2024 through a press release issued on 8 July 2026. The deadline, which was
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OECD reports progress in tax co-operation, global minimum tax implementation
The OECD has released its Tax Co-operation for Development 2025 progress report, stating that assisting developing countries with adapting to the Global Minimum Tax (GMT) was a major priority during 2025 and will continue to be a focus in 2026. As
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