Singapore Issues Update on Pillar 2 Registration
December 31, 2025
Part III of the Dutch Year-End Decree 2025 (published in the Official Gazette on December 23, 2025) amends the Minimum Tax Executive Decree 2024 for aspects of the December 2023, June 2024, and January 2025 OECD Administrative Guidance.
On December 30, 2025, IRAS issued further details on the Pillar 2 registration process. The registration portal is to be open from May 2026, however, a draft registration form and explanatory notes have been issued. NB there is also a requirement to disclose companies incorporated or registered in Singapore that had shifted their tax residency from Singapore to a foreign jurisdiction after November 30, 2021.
On December 29, 2025, the Thai Cabinet approved 4 draft laws/regulations on the implementation of the Pillar 2 rules in Thailand. The laws need to be published in the Official Gazette. The laws are:
-Draft Royal Decree on the criteria for considering liability to additional tax for groups of multinational legal entities undergoing corporate restructuring, together with an explanatory note (principles and rationale) and a summary analytical note.
-Draft Royal Decree prescribing legal entities that are not related legal entities, together with an explanatory note (principles and rationale) and a summary analytical note.
-Draft Ministerial Regulation, issued under the Executive Decree on Top-Up Tax, B.E. 2567 (2024), on the allocation of residual additional tax received by Thailand to related legal entities established in Thailand, together with an explanatory note (principles and rationale) and a summary analytical note.
-Draft Ministerial Regulation, issued under the Executive Decree on Top-Up Tax, B.E. 2567 (2024), on adjustments to income, expenses and taxes within scope for the calculation of additional tax, together with an explanatory note (principles and rationale) and a summary analytical note.
On December 23, 2025, Liechtenstein published an amendment to its GloBE Regulation to provide for a list of jurisdictions that apply for GIR information exchange purposes.
On December 23, 2025, Liechtenstein published the Act of November 7, 2025 amending the GloBE Act to provide for the GIR MCAA and amended registration provisions.
On December 26, 2025, Turkey published the Communique for the detailed application of the IIR. UTPR and QDMTT in its Official Gazette.
On December 19, 2025, the Finnish Official Gazette issued Decision No. 1249/2025, on the GLoBE tax information return filing, including DAC9 implementation.
On December 19, 2025, the Danish Official Gazette published an Executive Order providing for GIR information reporting requirements:
On December 17, 2025, the Danish Official Gazette published Law No. 1643 to amend the Minimum Tax Act for the GIR filing/DAC9, QDMTT Design and changes to payment.
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On December 30, 2025, IRAS issued further details on the Pillar 2 registration process. The registration portal is to be open from May 2026, however,
On December 26, 2025, Turkey published the Communique on the Minimum Tax Law. Whilst Turkey has enacted its Minimum Tax Law, a lot of the
On December 19, 2025, the Danish Official Gazette published an Executive Order providing for GIR information reporting requirements and on December 17, 2025, the Danish
On December 23, 2025, Liechtenstein’s Official Gazette included amendments to the Pillar 2 law and regulation to implement domestically the OECD provisions for the exchange
On December 18, 2025, the Irish Revenue issued Revenue eBrief No. 244/25 which provides for an extension in the Pillar 2 registration deadline to February
On December 19, 2025, the Luxembourg Official Gazette published:
– a law to amend its Minimum Tax Law to provide for the January 2025
On December 19, 2025, SARS issued further guidance on the Pillar 2 registration process.
Order No. 158/2025 XXV issued on December 12, 2025 provides that for constituent entities whose fiscal year ended between December 31, 2024 and March 31,
On December 16, 2025, The Netherlands Parliament approved the Second Amendment to the Minimum Tax Act to implement the December 2023, June 2024 and January
On December 10, 2025, Law No. SFS 2025:1461 to amend the Global Minimum Tax Act was published in the Swedish Official Gazette. The purpose of
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