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.
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.
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.
In this article we look at how Japan handles the Pillar Two GloBE Information Return through the e-Tax Multinational Enterprise Information Reporting Corner, what fields Japan localises in the GIR XML and CSV package, and how that sits alongside the Japanese top-up tax return.
On March 17, 2026, Belgium issued a Circular on Pillar Two Currency Conversion.
On March 19, 2026, Belgium issued a Consultation on the Pillar 2 IIR Top-Up Tax Return.
On March 19, 2026, Switzerland opened up its GIR Filing Portal.
On March 10, 2026, Montenegro published its law to implement a global minimum tax (QDMTT) in its Official Gazette.
On March 17, 2026, Spain’s Navarra region published Decree 13/2026, of February 25. 2026 in its Official Gazette. This approves the Global Minimum Tax Regulations for the Navarra Region and applies to tax periods beginning on or after December 31, 2023
On March 12, 2026, Australia updated its guidance on Lodging, paying and other obligations for Pillar Two.
On March 10, 2026, Liechtenstein issued a proposal (for consultation) to amend its Minimum Tax Act to enable it to implement the January 2026 OECD Side-by-Side Tax Package.
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