The Netherlands Issues a Draft Law to Amend its GMT Law for OECD Guidance
September 17, 2025
September 17, 2025: The Netherlands – On September 16, 2025, The Netherlands Cabinet issued a Draft Bill for the Second Amendment to the Minimum Tax Act to implement the June 2024 and January 2025 OECD Administrative Guidance (as well as the EU DAC 9 proposals).
September 17, 2025: Japan – Japan has launched its Multinational Enterprise Information Reporting Portal for filing Pillar 2 returns. Returns related to global minimum tax for the fiscal year starting from April 1, 2024, are accepted from September 16, 2025.
September 12, 2025: Switzerland – On September 12, 2025, the Swiss Federal Council issued the Federal Decree on the Approval of the Multilateral Agreement of the Competent Authorities on the Exchange of Global Anti-Base Erosion Declarations, which ratifies the OECD GIR MCAA.
September 12, 2025: Poland – On September 11, 2025, the Polish Ministry of Finance issued the draft Pillar 2 notifications and top-up tax returns for consultation.
September 11, 2025: Ireland – On September 8, 2025, Ireland released Revenue eBrief No. 170/25 with detailed information on the registration process.
September 9, 2025: Vietnam – On September 8, 2025, the Ministry of Finance announced it is to issue a draft resolution to amend its global minimum tax law to exempt from the QDMTT entities implementing BOT power projects with a Government Guarantee.
September 4, 2025: Portugal – On September 2, 2025, Portugal issued Ordinance No. 290/2025/1 which includes the format for the Pillar 2 registration form (Form 62).
September 3, 2025: Czech Republic – On September 2, 2025, Act No. 316/2025 Coll was published in the Official Gazette to amend the Minimum Tax Act for various aspects of the OECD Administrative Guidance as well as filing dates, QDMTT amendments and amending the Safe Harbour rules.
For all Pillar 2 Developments, see our Pillar Two Developments Tracker.
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On September 16, 2025, The Netherlands Cabinet issued a Draft Bill for the Second Amendment to the Minimum Tax Act to implement the December 2023,
Japan has launched its Multinational Enterprise Information Reporting Portal for filing Pillar 2 returns.
On 6 September 2025, Nigeria’s Tax Act 2025 was published in the Official Gazette. This includes a DMTT (without any of the detailed GloBE adjustments
On September 11, 2025, the Polish Ministry of Finance issued the draft Pillar 2 notifications and top-up tax returns for consultation.
On August 29, 2025, Vietnam issued its Decree for the detailed implementation of the Pillar 2 rules from January 1, 2024.
On September 2, 2025, Portugal issued Ordinance No. 290/2025/1 which includes the format for the Pillar 2 registration form (Form 62).
On September 2, 2025, Act No. 316/2025 Coll was published in the Official Gazette to amend the Minimum Tax Act for various aspects of the
On August 31, 2025, the Ministry of Economy and Finance sent the Draft Budget Law for the period 2025–2029 to Parliament. This includes a domestic
On August 29, 2025, Brazil issued proposed amendments to Normative Instruction No. 2,228 for consultation to take account of the June 2024 and January 2025
On August 29, 2025, Ordinance No. 21 of August 28, 2025 was published in the Official Gazette. This amends various aspects of the Minimum Tax
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