Italy Issues Decree for Double Filing Relief Notification Under the Pillar 2 Rules

General

On March 6, 2025 a Decree of the Italian Ministry of Finance on Notification Requirements for Global Minimum Tax purposes was published in the Official Gazette (the ‘March Ministerial Decree’).

This provides more details on the double filing relief notification under Article 51(4) of Legislative Decree December 27, 2023, no. 209 (the Global Minimum Tax Law), and as provided in Article 8.1.3 of the OECD Model Rules.

Article 2 of the March Ministerial Decree provides that for financial years beginning on or after December 31, 2023, constituent entities of in-scope MNE groups are exempt from the requirement to file a GIR if a designated local entity is appointed to file the GIR on their behalf or if they notify that a UPE or other designated entity is to file the GIR on their behalf. (providing the UPE or designated entity is located in a jurisdiction that has a qualified competent authority agreement in place for the exchange of information). Excluded entities are not required to be identified.

Under Article 4 of the March Ministerial Decree, the above notification includes the following:

• identification of the multinational or domestic group ;
• information on the entity;
• contact details;
• information on the parent company;
• information on the designated entity;
• information on the designated local entity;
• reference period of the notification.

Group Information

Article 5 of the March Ministerial Decree provides that the group information to be provided will include the name of the multinational or domestic group that is filing a single GIR as reported in the consolidated balance sheet for the relevant financial year.

If, in the financial year covered by the relevant communication, the constituent is a member of more than one multinational or domestic groups, a separate notification for each must be made.

Entity Information

Article 6 of the March Ministerial Decree provides that the entity information to be provided will include the tax code of the entity indicated in the notification form.

Contact Details

Article 7 of the March Ministerial Decree provides that the contact details to be provided will include the telephone number, postal address, email address or the designated local entities email address, as well as the type of designated notification entity.

Information on the parent company

Article 8 of the March Ministerial Decree provides that the information on the parent entity to be provided includes the identity and country of origin (using a two-digit alphabetic code based on ISO 3166 – 1 Alpha 2 standard), registered office address, tax code of the parent company and whether the GIR will be transmitted to the Italian tax administration by the country of the UPE. The type of UPE is also required to be notified.

Information about the designated company

Article 9 of the March Ministerial Decree provides that if the GIR is filed through the exchange of information provisions, the notification form requires the information for the designated entity as provided in Article 8 (above).

Information about the designated local entity

Article 10 of the March Ministerial Decree provides that the information to be provided includes the tax code and the role of the company.

Notification reference period

Article 11 of the March Ministerial Decree provides that the reference period is the start and end date of the financial year covered by the GIR to which the notification refers.

Deadline for submitting the notification form

Under Article 12 of the March Ministerial Decree the notification is required to be filed by the 15th month following the last day of the relevant financial year (increased to 18 months in the transitional year).

If there is no subsequent change to the information provided the relevant notification is considered valid in relation to subsequent financial years.

Under Article 14 of the March Ministerial Decree, the Italian Revenue Agency is to issue an Order with 180 days providing the model notification form and transmission methods.