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October 30, 2025: South Africa – On October 28, 2025, Government Notice No. 6763 was issued which extended some of the Pillar 2 filing and notification deadlines.
October 29, 2025: Spain – On October 29, 2025, Order HAC/1198/2025, of October 21 was published in the Official Gazette. This approves the final versions of three specific Pillar 2 forms – Form 240 (registration), Form 241 (the GIR) and Form 242 (the top-up tax return).
October 27, 2025: Australia – On October 26, 2025, Australia opened a consultation on changes to the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 for the OECD’s Administrative Guidance.
October 23, 2025: Slovakia – On October 21, 2025, Slovakia’s Parliament approved a Law to amend its Minimum Tax Act to provide for the June 2024 and January 2025 OECD Administrative Guidance, as well as EU DAC 9 Directive amendments.
October 23, 2025: Italy – Italy issued the Decree of October 16, 2025 which provides for the format of the GIR, the method of submission and exchange (updated for the January 2025 OECD Administrative Guidance) as well as the EU DAC 9 information exchange provisions.
October 23, 2025: Belgium – On October 22, 2025, Belgium issued Circular 2025/C/68 which provides detailed guidance on the application of the Pillar 2 rules in Belgium.
October 22, 2025: Hungary – On 21 October, 2025, Form 24GLBADO for the Advance QDMTT Tax Declaration was published on the ONYA platform and is available for submission.
October 22, 2025: Vietnam – On October 21, 2025, Vietnam released Decision 3563/QD-BTC 2025 on the Administrative Procedures for the Minimum Tax. This includes the final forms to be submitted for notification, registration and returns.
For all Pillar 2 Developments, see our Pillar Two Developments Tracker.
Featured Articles
On October 28, 2025, Government Notice No. 6763 was issued which extended some of the Pillar 2 filing and notification deadlines.
On October 29, 2025, Order HAC/1198/2025, of October 21 was published in the Official Gazette. This approves the final versions of three specific Pillar 2
On October 21, 2025, Slovakia’s Parliament approved a law to amend its minimum tax act to provide for the June 2024 and January 2025 OECD
On October 21, 2025, Vietnam released Decision 3563/QD-BTC 2025 on the Administrative Procedures for the Minimum Tax. This includes the final forms to be submitted
Guernsey has issued the Guernsey Pillar 2 Brief: Issue 1 which includes further detail on the registration process (the actual registration system is planned to
On October 14, 2025, France released the 2026 Finance Bill. This includes amendments to include the June 2024 OECD Administrative Guidance, as well as DAC
On October 14, 2025, France released the 2026 Finance Bill. This includes amendments to include the June 2024 OECD Administrative Guidance, as well as DAC
On October 2, 2025, Hungary released the 2025 Autumn Tax Package. This includes some amendments to the operation of the Transitional CbCR Safe Harbour.
On October 15, 2025, Hungary issued the draft Advance QDMTT Tax Declaration (Form 24GLBADO) as well as filing instructions and a draft XML guide.
On October 10, 2025, Belgium issued a Draft Law to amend its Minimum Tax Act. There are a number of technical amendments (which don’t effect
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