France has extended the Global Information Return (GIR) filing deadline for multinational groups for fiscal years ending on 31 December 2024, following the OECD Common Agreement of 18 May 2026.
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 originally set for 30 June 2026, has been postponed to 1 September 2026.
France adopted this extension after joining the OECD Common Agreement of 18 May 2026, a coordinated shift across participating jurisdictions to ease the operational load on companies filing their first Pillar Two submission.
The change applies to fiscal years ending 31 December 2024 and reflects real friction in the rollout.
According to the Ministry, the extension reflects genuine operational friction during the first filing campaign. Groups struggled with the complexity of the GIR return itself, delays from software vendors updating their systems to handle the new requirements, and technical glitches on the filing platform.
A more specific problem compounded these issues: multinationals had to aggregate fragmented financial data across foreign subsidiaries using incompatible accounting software, all while lingering uncertainty about which countries would participate in the automatic exchange of information—that clarity only arrived in late May via an OECD announcement and a French government statement.
Multinationals must submit both the GIR declaration and any additional tax payment through France’s standard e-filing channels. These mechanics weren’t the problem—complexity lived in the data preparation and system readiness, not the submission process itself.
