The EU’s new Pillar Two compliance manual
On June 10, 2026, the EU issued the ‘Manual for MNE Groups on Global Minimum Tax (Pillar Two) Compliance Obligations‘. This provides country level analysis of Pillar Two filings in Austria, Belgium, Croatia, Cyprus, Czech Republic, Finland, France, Germany, Greece, Ireland, Poland, Romania, Slovenia and Sweden.
Dutch GIR Filing: A Practical Guide
A practical overview of the Dutch GloBE Information Return (GIR) filing process, including BIA terminology, deadlines, XML format, Digipoort submission, security, validation, notification obligations and governance controls.
Singapore’s 2026 Income Taxes Bill Includes Pillar Two Amendments
Singapore has opened a consultation on the proposed Finance (Income Taxes) Bill 2026, a package that would amend the Income Tax Act 1947 and the Multinational Enterprise (Minimum Tax) Act 2024.
The OECD releases June 2026 Guidance on the use of the GIR XML Schema for first GloBE filings
On June 8, 2026, the OECD released the Guidance on the use of the GIR XML Schema for the first GloBE filing and exchange cycle. This provides guidance for the use of the GIR XML Schema for first GloBE filings and exchanges in 2026 including practical fixes, workarounds and the switch-off of certain validation rules.
The Bahamas Issues a QDMTT Amendment Bill for Compliance Amendments
In June 2026, the Bahamas issued the Domestic Minimum Top-Up Tax (Amendment) Bill, 2026 to provide for administrative and compliance amendments to its QDMTT regime.
Norway Issues Draft Amendments to Implement the OECD Side-by-Side Tax Package
On June 4, 2026, the Norwegian Ministry of Finance published a consultation paper proposing amendments to the Norwegian Supplementary Tax Act, to implement the OECD Side-by0Side Tax Package. The consultation deadline is August 3, 2026.
South Africa Issues a Guide to Filing Pillar Two Returns: GMT01/GMT02
On June 1, 2026, SARS issued the ‘Guide to Submit Global Minimum Tax (GMT) Returns on eFiling’ which explains how MNE groups must access, complete, amend and support South African Global Minimum Tax filings through eFiling.
Belgium Issues a Royal Decree for its 2024 QDMTT Return
On June 1, 2026, the Belgian Official Gazette published the Royal Decree of May 25, 2026 determining the 2024 Pillar Two QDMTT Return
Czech Republic Issues Decree No. 68/2026 Coll on the Pillar Two filing framework
On May 20, 2026, the Czech Republic issued Decree No. 68/2026 Coll which prescribes the content structure and electronic format for the Czech Pillar Two tax return and the Czech Pillar Two information return. The decree became effective on 21 May 2026.
Sweden clarifies first Pillar Two filing approach: practical implications for GIR, central filing and Swedish top-up tax compliance
The Swedish Tax Agency has updated its public guidance on Sweden’s implementation of the Pillar Two global minimum tax regime.
