Pillar 2 Dashboard

On August 7, 2026, Germany published a regulation that gives domestic legal effect to a jurisdiction-by-jurisdiction list of qualifying Pillar Two jurisdictions.

On 14 August 2026, the Swedish Government published a referral to the Council on Legislation proposing extensive amendments to Sweden’s Minimum Top-up Tax Act, Law (2023:875). The referral covers four of the five safe-harbour measures agreed by the OECD/G20 Inclusive Framework in January 2026, as well as changes arising from earlier OECD Administrative Guidance and the May 2026 guidance for 52- and 53-week fiscal years.

The Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026 were made on 28 July 2026, published in the Government Gazette on 8 August 2026 and are deemed to have been in operation from 1 July 2025.

On 3 August 2026, Korea’s Ministry of Finance and Economy released its 2026 Tax Reform Proposal. Among its international tax measures are proposed amendments intended to implement significant elements of the OECD/G20 Inclusive Framework’s January 2026 Pillar Two Side-by-Side Package.

The UAE Federal Tax Authority has issued Decision No. 12 of 2026, establishing registration, deregistration and scope-notification deadlines for entities affected by the UAE’s domestic minimum top-up tax.

The decision was issued on 16 July 2026 and applies to fiscal years beginning on or after 1 January 2025. Its central rule requires an entity subject to the UAE top-up tax to register no later than seven months after the end of the first fiscal year in which it falls within scope. A transitional rule gives entities whose fiscal year ended before 30 April 2026 until 30 November 2026 to register.