Pillar 2 Dashboard

On February 13, 2026, Poland issued a draft law to amend its Global Minimum Tax Law for the December 2023, June 2024 and January 2025 OECD Administrative Guidance. This also includes QDMTT changes, including the introduction of a Local Financial Accounting Standard rule.

On February 12, 2026, Cabinet Resolution No. (2) of 2026, was published in the Official Gazette to provide for the detailed implementation of the IIR and QDMTT in Qatar.

On February 9, 2026 the Belgian Tax Administration announced a change to the mechanism for making advance payments of Pillar 2 top-up tax under the IIR. 

As of 2026, advance payments for the IIR top-up tax will now have to be made individually (as opposed to for the group).

When making payments, entities will now have to use the structured communication available on MyMinfin, at entity level (per taxpayer), or generated via the tool provided by the FPS Finance, based on the entity’s company number (or entity bis number).

This doesn’t effect advance payments of QDMTT tax. 

On February 6, 2026, the Italian Revenue Agency approved the model for the GloBE tax Return. This is a consolidated form with information on the calculation of top-up tax under the IIR, UTPR and QDMTT. 

Approval of the GloBE Tax Return

Model of the GloBE Tax Return

Instructions for Completion

On February 6, 2026, Slovenia provided high-level information on Pillar 2 filing. It announced the QDMTT return is expected to be available in e-taxes from May 2026.

On 30 January 2026, the Uruguayan Tax Authority announced that from September 1, 2026 entities will be able to apply for the QDMTT exemption for qualifying entities with fiscal stability clauses.

The exclusion applies for fiscal years closing on or after December 16, 2025).

On January 29, 2026, Canada’s Department of Finance released draft GMTA technical amendments introducing an elective “private investment entity” de consolidation rule for Pillar Two/GMTA purposes.