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.
Track changes and adoption by jurisdiction.
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.
OpenWorkflow tools for faster analysis and delivery.
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OpenTooling for member workflows and delivery.
OpenFind content and move through Pillar 2 materials faster.
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 April 7, the Swiss Federal Tax Administration issued Communication-031-E-2026-f and Communication-030-E-2026-f to apply the OECD January 2025 and January 2026 Administrative Guidance.
On April 8, 2026, Germany issued a Draft Regulation which included a list of jurisdictions with qualifying status for the purposes of the IIR, UTPR, QDMTT and the QDMTT Safe Harbour.
On April 8, 2026, Italy’s Tax Authority issued an Order to approve the detailed technical specifications for the submission of Italy’s GloBE returns.
On April 8, 2026, Turkey issued its draft Global Minimum Tax forms.
On April 3, 2026, Liechtenstein enacted an amendment to its Pillar Two GloBE Regulation (LGBl. 2026 Nr. 114). The measure amends Article 3 of the GloBE Regulation and allows six named safe-harbour regimes: the Transitional CbCR Safe Harbour, QDMTT Safe Harbour, Side-by-Side Safe Harbour, UPE Safe Harbour, Substance-Based Tax Incentives Safe Harbour, and Simplified ETR Safe Harbour.
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