Pillar 2 Developments Tracker
Track changes and adoption by jurisdiction.
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Your hub for Pillar 2 research. Access country analysis, global trackers, domestic-law views and research tools.
Jurisdiction-by-jurisdiction materials and deliverables.
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OpenGenerate stakeholder-ready PDF outputs.
OpenCountry guides and practical implementation detail.
OpenAnalysis and explainers across key issues.
OpenCross-jurisdiction views and domestic-law tracking.
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OpenTrack domestic adoption of OECD Administrative Guidance.
OpenMonitor QDMTT implementation in domestic law.
OpenTrack safe harbour adoption and domestic law status.
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OpenTooling for member workflows and delivery.
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OpenAssess Transitional CbCR Safe Harbour eligibility by tested jurisdiction and export structured outputs.
OpenAutomated tool to determine eligibility for the Simplified ETR Safe Harbour.
OpenLatest Developments
On March 12, 2026, Australia updated its Pillar 2 Returns and Payments guidance to include details of API filing and a 30 day extension to filing Australian Pillar 2 tax returns for the 2024 tax year.
On March 10, 2026, Liechtenstein opened a consultation to amend its Global Minimum Tax Act for the January 2026 OECD Side-by-Side tax package.
On March 5, 2026, Hungary published the jurisdictions that qualify for the QDMTT Safe Harbour. This is drafted as a link to the OECD Central Record to ensure alignment with other jurisdictions.
On February 24, 2026, Romania issued Order no. 218 of February 16, 2026, to approve the model of the GIR and double filing relief notification.
On February 20, 2026, Malta issued the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups (Amendment) Regulations, 2026. This amends its Global Minimum Tax Regulation to also exempt Maltese constituent entities from the notification requirement to notify the identity of the entity that is filing the GIR as well as the jurisdiction in which it is located.
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