The Luxembourg Administration of Direct Tax issued guidance on Pillar 2 filings, covering registration and submission of Global Information Returns and Supplementary tax returns via MyGuichet.lu.
The Luxembourg Administration of Direct Tax has issued guidance on Pillar 2 global minimum tax filings, covering registration and submission of Global Information Returns (GIR) and Supplementary tax returns. The guidance includes links to XML formats and related instructions.
All filings must be completed online via MyGuichet.lu, which requires login. Procedures include:
The guidance is issued under the Law of 19 December 2025, which implements Council Directive (EU) 2025/872 (DAC9). It introduces rules for exchanging Top-up tax information through the GIR and updates Luxembourg’s Pillar 2 framework in line with OECD administrative guidance, including provisions on deferred tax assets.
Earlier, the Luxembourg government submitted a draft bill to implement DAC9, introducing top-up tax reporting under Pillar 2.
