Pillar Two Tools & Analysis

Domestic Pillar Two Implementation

Select a Jurisdiction

Latest Pillar 2 Developments

June 12, 2025: Spain – On June 3, 2025, the draft Pillar 2 forms were issued for public consultation. This includes Form 240 (registration), Form 241 (the GIR) and Form 242 (the top-up tax return).

June 11, 2025: Iceland – On June 5, 2025, Iceland opened a consultation on a draft bill to implement an IIR and QDMTT under the OECD Pillar 2 GloBE rules. 

June 10, 2025: Mauritius – In the 2025 Budget speech delivered on June 5, 2025, Mauritius proposed a Domestic minimum top-up tax (DMTT) effective for income derived on or after July 1, 2025.

June 6, 2025: Denmark – On June 3, 2025, Bill 2024/1 LSV 194 A to amend the Danish Minimum Tax Act for the June 2024 and January 2025 OECD Administrative Guidance was passed by Parliament. 

June 6, 2025: Hong Kong – The Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025 has been published in the Official Gazette. The law is now enacted. 

May 29, 2025: Kenya – Section 7 of the 2025 Finance Bill (sent to Parliament on May 7, 2025), provides that the DMTT is payable by the end of the fourth month following the end of the fiscal year.

May 28, 2025: Hong Kong – The Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Bill 2024 was passed by the Legislative Council on May 28, 2025. It now needs to be signed by the Chief Executive and published in the Official Gazette.

May 20, 2025: Hungary – On May 13, 2025, Bill T/11920 was issued (the 2025 Spring Tax Package). This includes a provision to amend the Pillar 2 registration deadline to 2 months after the end of the relevant tax year. 

For all Pillar 2 Developments, see our Pillar Two Developments Tracker.

Latest Articles

Latest Tools

  • Featured Articles