Ireland issues new guidance on Pillar Two information returns, filings, payments
Irish Revenue has released two new eBriefs providing operational guidance for entities subject to the OECD’s Pillar Two global minimum tax framework, including instructions for filing information returns and meeting tax return and payment
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South Africa publishes GMT registration, notification external guide for gloBE implementation
The South African Revenue Service (SARS) has published the GMT Registration and Notification – External Guide (GMT-REG-01-G01) on 15 May 2026. SARS has introduced the Global Minimum Tax (GMT) as part of South Africa’s implementation of the
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UK: HMRC issues transitional guidance on Pillar Two GIR filing, exchange
The UK’s His Majesty’s Revenue and Customs (HMRC) issued new guidance on 19 May 2026 outlining a transitional approach to Global Information Return (GIR) filing and exchange under the OECD’s Pillar Two framework. The guidance follows the
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Slovenia opens Pillar Two top-up tax returns on eDavki portal
The Financial Administration of Slovenia (FURS) announced that the eDavki portal began accepting submissions of the GloBE-ODPD return and the GloBE-OPD return on 15 May 2026. The GloBE-ODPD return is intended for reporting top-up tax under the
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Hungary issue global minimum tax reporting guidelines
Hungary’s tax authorities released comprehensive guidance on 13 May 2026 addressing the reporting requirements for global minimum tax obligations. This guidance provides taxpayers with clarity on the detailed data submissions required under
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Greece enacts DAC8, DAC9, Pillar Two tax measures
Greece has enacted Law No. 5301/2026, introducing new crypto-asset reporting rules, Pillar Two tax measures, VAT amendments, and changes to shipping taxation after the legislation was published in the Official Gazette on 15 May 2026. The law
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Italy joins common understanding on Pillar Two GloBE information return filing
The Italian Ministry of Finance confirmed, on 19 May 2026, that Italy has joined the common understanding on GloBE Information Return filing under Pillar Two. Countries implementing the Global Minimum Tax from 2024 onwards, including Italy, have
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Australia: ATO issues guidance on Pillar Two account, role creation
The Australian Taxation Office (ATO) has published guidance on Pillar Two account and role creation on 19 May 2026. In March, the ATO published information about how MNE groups and their advisers could prepare for Pillar Two (global and domestic
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OECD issues new guidance on Pillar Two global minimum tax compliance
The OECD has released crucial administrative guidance to help multinational corporations navigate the complex filing requirements of the Pillar Two Global Minimum Tax, addressing concerns about meeting the upcoming 30 June 2026 deadline. Under
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Hong Kong: IRD updates GloBE return exchange framework
The Hong Kong Inland Revenue Department 9IRD) has updated its guidance on the Global minimum tax and Hong Kong minimum top-up tax for multinational enterprise (MNE) groups by adding a new section on the exchange of GloBE Information Returns. The
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Bulgaria introduces new Pillar Two tax return forms ahead of Euro transition
Bulgaria has introduced new tax return forms for reporting top-up taxes under the OECD Pillar Two global minimum tax framework, replacing templates approved only months earlier as the country prepares for the transition to the euro in 2026. Order
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UK: HMRC tests Pillar Two reporting ahead of launch
The UK HM Revenue & Customs (HMRC) updated its guidance on “How to report Pillar Two Top-up Taxes” on 14 May 2026, adding details of a testing period for the new information return service ahead of its launch on 19 May 2026. HMRC said the
See MoreHungary: NAV clarifies GloBE information return requirements
Hungary’s National Tax and Customs Administration (NAV) has published an explanatory guide to the GloBE Information Return (GIR) XML schema, aligned with OECD definitions, to clarify data reporting requirements under the country’s DAC9
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Indonesia: DJP sets procedures for Pillar Two global minimum tax compliance
Indonesia’s Directorate General of Taxes (DJP) issued Regulation No. PER-6/PJ/2026 on 4 May 2026, setting out procedures for complying with Pillar Two global minimum tax obligations under Regulation No. 136 of 2024. PER-6/PJ/2026 establishes
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Australia includes major corporate, CGT tax reforms 2026-27 budget
Australia’s Treasurer, Jim Chalmers, delivered the 2026-27 federal budget in parliament on 12 May 2026. The 2026-27 budget outlines a comprehensive vision for tax reform in Australia, focusing on supporting workers, incentivising business
See MoreSlovenia: FURS initiates testing phase for Pillar Two top-up tax returns
The Financial Administration of the Republic of Slovenia (FURS) announced, on 6 May 2026, that it has enabled test submissions of Pillar Two top-up tax returns on the BETA eDavki portal. The functionality covers two types of returns. The
See MoreAustralia: ATO hosts third Pillar Two information session ahead of June lodgment deadline
The Australian Taxation Office has issued a Recap of its Pillar Two April information session on 8 May 2026. In April, the Australian Taxation Office (ATO) hosted its third Pillar Two information session about implementing the global and domestic
See MoreIreland: Revenue outlines Pillar Two progress in 2025 annual report
Irish Revenue published its 2025 Annual Report on 7 May 2026, together with a range of research and statistical papers, outlining total gross receipts of EUR 157 billion for the year. The figure includes EUR 34.9 billion collected on behalf of
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