Pillar 2 Dashboard
A high-level view of Pillar 2 implementation and key design features across jurisdictions.
Analysis of the domestic implementation of Pillar 2 globally. Detailed Country Guides, Local Compliance Requirements, PDF Report Builders, Tools, OECD Administrative Guidance and QDMTT Design Tracking and more.
A high-level view of Pillar 2 implementation and key design features across jurisdictions.
Track local filing requirements, timelines, and practical compliance checkpoints by jurisdiction.
Generate stakeholder-ready PDF reports and structured Pillar 2 outputs for client delivery.
Assess Transitional CbCR Safe Harbour eligibility by tested jurisdiction and export structured outputs.
Work with GIR XSD data inputs and structured outputs to support Pillar 2 reporting workflows.
Automated tax engine to calculate whether the Simpified ETR Safe Harbour applies.
On April 3, 2026, Liechtenstein enacted an amendment to its Pillar Two GloBE Regulation (LGBl. 2026 Nr. 114). The measure amends Article 3 of the GloBE Regulation and allows six named safe-harbour regimes: the Transitional CbCR Safe Harbour, QDMTT Safe Harbour, Side-by-Side Safe Harbour, UPE Safe Harbour, Substance-Based Tax Incentives Safe Harbour, and Simplified ETR Safe Harbour.
On 6 April 2026, the Brazilian Federal Revenue Service published Normative Instruction (NI) No. 2,319/2026, providing guidance on the reporting and payment of the QDMTT.
On April 3, 2026, Belgium announced a further extension for filing IIR and QDMTT returns to September 30, 2026.
On March 31, 2026, Japan enacted its 2026 Tax Reform Package. This includes amendments to the Pillar Two regime including providing for aspects of the January 2026 Side-by-Side tax package and the January 2025 OECD Administrative Guidance.
On March 25, 2026, Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026, to amend its Pillar Two rules to incorporate aspects of the OECD Administrative Guidance for DMTT purposes.
Our OECD Pillar Two Tracker covers the latest developments at the OECD, EU and in domestic jurisdictions to keep you up-to-date with the implementation of Pillar Two.
Updated daily and with links to our more detailed analysis on the approach and impact of domestic implementation:
Featured Articles
On April 3, 2026, Liechtenstein enacted an amendment to its Pillar Two Regulation (LGBl. 2026 Nr. 114). This includes amendments to the Pillar Two regime
A guide to Vietnam’s Pillar Two compliance flow: the reporting-entity notification, special tax registration, the GIR information package embedded in the Vietnamese filing package, and
This guide focuses on Austria’s GIR filing architecture as published by the Austrian Federal Ministry of Finance (BMF): access to FinanzOnline, filing channels, the Austrian
On March 31, 2026, Japan enacted its 2026 Tax Reform Package. This includes amendments to the Pillar Two regime including providing for aspects of the
On March 25, 2026, Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026, to amend its Pillar Two
On March 25, 2026, Sweden issued a draft law to include new Pillar Two simplification rules including the Side-by-Side Safe Harbour, UPE Safe Harbour, and
A guide to South Africa’s current public Pillar Two compliance package: eFiling subscription for Global Minimum Tax, the six‑month information / notification step, the GloBE
A practical guide to Hong Kong’s Registration, top-up tax notification, GIR / top-up tax return architecture, and current Hong Kong-specific data-format rules
A practical guide to Germany’s Registration, group head notification and GloBE Information Return (GIR) filing through the BZSt framework
Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026, on March 20, 2026. This updates Australia’s
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