South Africa Issues a Government Notice to Extend Certain Pillar 2 Filing Deadlines
On October 28, 2025, Government Notice No. 6763 was issued which extended some of the Pillar 2 filing and notification deadlines.
Spain Issues Final Pillar 2 Forms for Registration, GIR and the Top-Up Tax Return
On October 29, 2025, Order HAC/1198/2025, of October 21 was published in the Official Gazette. This approves the final versions of three specific Pillar 2 forms – Form 240 (registration), Form 241 (the GIR) and Form 242 (the top-up tax return).
Slovakia Approves Law to Implement June 2024 and January 2025 OECD Administrative Guidance
On October 21, 2025, Slovakia’s Parliament approved a law to amend its minimum tax act to provide for the June 2024 and January 2025 OECD Administrative Guidance, as well as EU Directive DAC 9 amendments.
Vietnam Issues Decision 3563/QD-BTC 2025 on Administrative Procedures for the Minimum Tax
On October 21, 2025, Vietnam released Decision 3563/QD-BTC 2025 on the Administrative Procedures for the Minimum Tax. This includes the final forms to be submitted for notification, registration and returns.
Guernsey Issues Guidance on Pillar 2 Registration
Guernsey has issued the Guernsey Pillar 2 Brief: Issue 1 which includes further detail on the registration process (the actual registration system is planned to be operational during the fourth quarter of 2025).
Austria Issues Draft 2025 Tax Amendment Act to Include OECD Administrative Guidance Updates
On October 14, 2025, France released the 2026 Finance Bill. This includes amendments to include the June 2024 OECD Administrative Guidance, as well as DAC 9 implementation.
France Releases 2026 Finance Bill with Amendments for June 2024 OECD Administrative Guidance
On October 14, 2025, France released the 2026 Finance Bill. This includes amendments to include the June 2024 OECD Administrative Guidance, as well as DAC 9 implementation.
Hungary Includes Transitional CbCR Safe Harbour Amendments in its 2025 Autumn Tax Package
On October 2, 2025, Hungary released the 2025 Autumn Tax Package. This includes some amendments to the operation of the Transitional CbCR Safe Harbour.
Hungary Issues the Draft Advance QDMTT Return
On October 15, 2025, Hungary issued the draft Advance QDMTT Tax Declaration (Form 24GLBADO) as well as filing instructions and a draft XML guide.
Belgium Issues a Draft Law for Pillar 2 Amendments
On October 10, 2025, Belgium issued a Draft Law to amend its Minimum Tax Act. There are a number of technical amendments (which don’t effect the Minimum Tax calculation), the correction of an error in the original text as well as administrative amendments.
