The Netherlands Issues a Draft Law to Amend its GMT Law for OECD Guidance
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, June 2024 and January 2025 OECD Administrative Guidance (as well as the EU DAC 9 proposals).
Japan’s Pillar 2 Filing Portal is Open
Japan has launched its Multinational Enterprise Information Reporting Portal for filing Pillar 2 returns.
Nigeria Enacts High-Level GloBE Minimum Tax Rules
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 yet applying).
Poland Issues Draft Pillar 2 Notifications and Top-Up Tax Returns
On September 11, 2025, the Polish Ministry of Finance issued the draft Pillar 2 notifications and top-up tax returns for consultation.
Vietnam Issues its Pillar 2 Decree
On August 29, 2025, Vietnam issued its Decree for the detailed implementation of the Pillar 2 rules from January 1, 2024.
Portugal Issues its Pillar 2 Registration Form
On September 2, 2025, Portugal issued Ordinance No. 290/2025/1 which includes the format for the Pillar 2 registration form (Form 62).
Czech Republic Gazettes Act No. 316/2025 to Amend its Minimum Tax Act
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.
Uruguay Budget Bill Includes a Pillar 2 Domestic Minimum Tax
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 minimum tax (intended to be a QDMTT).
GloBE Country Guide: Uruguay
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Uruguay for accounting periods beginning on or after January 1, 2026. Updated for the 2025-2029 Draft Budget Bill.
Brazil Issues a Draft Law to Amend its Global Minimum Tax Act for June 2024 OECD Administrative Guidance
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 OECD Administrative Guidance and other sundry amendments.
