Australia’s March 2026 Pillar Two technical amendments: an item-by-item analysis
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.
Sweden Issues a Draft Law to Implement the OECD Side-by-Side Tax Package
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 other additions to Sweden’s top-up tax rules
South Africa Pillar Two Filing Guide
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 Information Return (GIR), and the South Africa‑specific XML rules that sit on top of the OECD GIR structure
Hong Kong Pillar Two Filing Guide
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
Germany Pillar Two Filing Guide
A practical guide to Germany’s Registration, group head notification and GloBE Information Return (GIR) filing through the BZSt framework
Australia Issues Updated List of Pillar Two Qualifying Jurisdictions
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 domestic lists of foreign Qualified IIRs, foreign Qualified Domestic Minimum Top-up Taxes, and jurisdictions with QDMTT Safe Harbour status
Finland’s 2026 Minimum Tax Amendments: Implementation of the OECD’s 2024, 2025 and 2026 Administrative Guidance
On March 24, 2026, Finland gazetted a law amending its Minimum Tax Act to provide for aspects of the January 2026 OECD Side By Side Tax Package and the June 2024 and January 2025 OECD Administrative Guidance.
Belgium Issues an Updated Draft QDMTT Return and XSD Schema
On March 24, 2026, Belgium issued an updated draft QDMTT Form and XSD Schema.
Luxembourg Top-Up Tax Return Filing Guide
A practical guide to Luxembourg’s top-up tax return on MyGuichet.lu, including what the local XML does, which fields drive the filing logic, and where groups usually need extra controls.
South Korea’s Amended Enforcement Decree Provides for Detailed QDMTT Rules
On February 27, 2026, South Korea issued an amendment to its international tax adjustment decree to provide for detailed provisions for the application of its QDMTT.
