{
 "meta": {
  "title": "Pillar Two change log",
  "lastReviewed": "2026-10-03",
  "note": "Dated changes to Pillar Two filing mechanics, recorded as they happen. Each entry links to the authority that published it. Started 3 October 2026; entries before that date were reconstructed from authority publications.",
  "licence": "https://saurabhsatija.com/contact#use"
 },
 "types": {
  "deadline": "Deadline",
  "channel": "Channel or portal",
  "schema": "Schema or validation",
  "easement": "Easement expiring",
  "scope": "Scope or law"
 },
 "entries": [
  {
   "date": "2026-12-31",
   "code": "LU",
   "type": "easement",
   "what": "End of the Luxembourg easement removing local GIR filing for Barbados, Switzerland and Türkiye where filed there.",
   "source": "https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html"
  },
  {
   "date": "2026-12-31",
   "code": "GB",
   "type": "easement",
   "what": "End of HMRC's non-enforcement of local GIR filing — applies only to filing deadlines falling no later than this date.",
   "source": "https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach"
  },
  {
   "date": "2026-12-31",
   "code": "CA",
   "type": "easement",
   "what": "End of the CRA concession not to penalise a missing GIR where the group filed centrally and notified the CRA by 30 June 2026. Penalties may apply from 1 January 2027.",
   "source": "https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/get-ready-file.html"
  },
  {
   "date": "2026-12-31",
   "code": "BE",
   "type": "channel",
   "what": "BIZTAX mandate route closes; the dedicated Pillar 2 mandate applies from 1 January 2027.",
   "source": "https://financien.belgium.be/nl/E-services/pillar-2"
  },
  {
   "date": "2026-11-30",
   "code": "BE",
   "type": "deadline",
   "what": "Second-wave Belgian QDMTT deadline for fiscal years ending 31 December 2025.",
   "source": "https://financien.belgium.be/nl/E-services/pillar-2"
  },
  {
   "date": "2026-10-31",
   "code": "NL",
   "type": "easement",
   "what": "Dutch penalty waiver expires. Penalties resume from 1 November 2026.",
   "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/geen-verzuimboete-minimumbelasting-tot-en-met-31-oktober-2026"
  },
  {
   "date": "2026-09-30",
   "code": "IE",
   "type": "easement",
   "what": "Cut-off for the foreign-filing penalty relief in eBrief 109/26.",
   "source": "https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-1092026.aspx"
  },
  {
   "date": "2026-09-17",
   "code": "DE",
   "type": "schema",
   "what": "BZSt reports the OECD's 11 September 2026 updated GIR template, applying to fiscal years beginning on or after 31 December 2025; the GIR XML schema is being revised.",
   "source": "https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260917_Newsletter_08_2026.html"
  },
  {
   "date": "2026-09-01",
   "code": "GB",
   "type": "easement",
   "what": "Deadline for resubmitting information returns that failed validation under the transitional approach.",
   "source": "https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach"
  },
  {
   "date": "2026-08-31",
   "code": "NL",
   "type": "deadline",
   "what": "First Dutch minimum tax return deadline for the 2024 reporting year under the 20-month rule.",
   "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/minimumbelasting-aangifte-doen-en-betalen"
  },
  {
   "date": "2026-08-31",
   "code": "DE",
   "type": "schema",
   "what": "Rule 60022 found to generate incorrect FileErrors on UPE correction messages omitting the GeneralSection; 70053 to be deactivated and 70030 revised.",
   "source": "https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260831_Newsletter_07_2026.html"
  },
  {
   "date": "2026-08-26",
   "code": "AE",
   "type": "channel",
   "what": "FTA publishes its first two Top-up Tax guides: Scope and Registration, and Excluded Entities and Investment Entities.",
   "source": "https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.guides.references.aspx"
  },
  {
   "date": "2026-08-18",
   "code": "NL",
   "type": "easement",
   "what": "Verzuimboete waived for late minimum tax filing or payment through 31 October 2026, citing international implementation and system problems.",
   "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/geen-verzuimboete-minimumbelasting-tot-en-met-31-oktober-2026"
  },
  {
   "date": "2026-08-14",
   "code": "DE",
   "type": "schema",
   "what": "Rules 70012 and 70037 added to the deactivated list; 70030 and 70053 under review. Acceptance requires Accepted status with no RecordError entries.",
   "source": "https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260814_Newsletter_06_2026.html"
  },
  {
   "date": "2026-08-06",
   "code": "DE",
   "type": "schema",
   "what": "Kommunikationshandbuch Mindeststeuer-Bericht v1.3 published; data set description v1.3 dated 5 June 2026.",
   "source": "https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/Pillar2/Handbuecher/handbuecher_node.html"
  },
  {
   "date": "2026-08-03",
   "code": "AE",
   "type": "scope",
   "what": "Ministerial Decision 133 of 2026 sets out which entities must file the UAE Pillar Two Information Return. No filing deadline is stated.",
   "source": "https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No133-of-2026-on-Pillar-Two-Information-Return-EN.pdf"
  },
  {
   "date": "2026-08-01",
   "code": "GB",
   "type": "easement",
   "what": "UK late-filing penalty soft landing ends. Submissions after this date are exposed to penalties.",
   "source": "https://www.gov.uk/government/publications/pillar-2-top-up-taxes-submission-of-returns-notice-3/notice-3-pillar-2-top-up-taxes-submission-of-returns"
  },
  {
   "date": "2026-07-29",
   "code": "GB",
   "type": "scope",
   "what": "Cyprus added to HMRC's GIR exchange list, taking it to 31 jurisdictions.",
   "source": "https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach"
  },
  {
   "date": "2026-07-27",
   "code": "DE",
   "type": "schema",
   "what": "BZSt deactivates OECD business rules 60025, 60026, 60028 and BZSt rules including 70028, 70033, 70045–70048, 70087–70092 and 70119–70121.",
   "source": "https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260727_Newsletter_05_2026.html"
  },
  {
   "date": "2026-07-23",
   "code": "IT",
   "type": "channel",
   "what": "Risoluzione 27/E introduces tax codes for ravvedimento of the information obligations.",
   "source": "https://www.agenziaentrate.gov.it/"
  },
  {
   "date": "2026-07-20",
   "code": "NL",
   "type": "channel",
   "what": "Processing reports (verwerkingsverslag) become available — until then acceptance of a BIA could not be confirmed.",
   "source": "https://odb.belastingdienst.nl/bijheffing-informatieaangifte-bia/"
  },
  {
   "date": "2026-07-01",
   "code": "ES",
   "type": "channel",
   "what": "Modelo 242 instructions apply to all filings from this date, whatever period they cover.",
   "source": "https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-complementario/modelo-242-autoliquidacion-impuesto-complementario.html"
  },
  {
   "date": "2026-07-01",
   "code": "BE",
   "type": "channel",
   "what": "Belgian GIR notification system opens; form and XSD published.",
   "source": "https://financien.belgium.be/nl/E-services/pillar-2"
  },
  {
   "date": "2026-06-30",
   "code": "NL",
   "type": "deadline",
   "what": "First Dutch BIA deadline for the 2024 reporting year under the 18-month rule.",
   "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/bijheffing-informatieaangifte"
  },
  {
   "date": "2026-06-30",
   "code": "LU",
   "type": "deadline",
   "what": "First Luxembourg deadline for registration and first-year filings.",
   "source": "https://guichet.public.lu/fr/entreprises/fiscalite/declaration/pilier-2.html"
  },
  {
   "date": "2026-06-30",
   "code": "IE",
   "type": "deadline",
   "what": "First Irish pay-and-file and first TIR filing deadline. ROS systems went live, with a test environment for filers.",
   "source": "https://www.revenue.ie/en/companies-and-charities/pillar-two/dates/index.aspx"
  },
  {
   "date": "2026-06-30",
   "code": "GB",
   "type": "deadline",
   "what": "Notice 3 published, setting the statutory submission requirements for returns, information returns, ORNs and BTNs.",
   "source": "https://www.gov.uk/government/publications/pillar-2-top-up-taxes-submission-of-returns-notice-3/notice-3-pillar-2-top-up-taxes-submission-of-returns"
  },
  {
   "date": "2026-06-30",
   "code": "ES",
   "type": "deadline",
   "what": "Spanish deadline for Modelo 240 and Modelo 241 for periods ending before 31 March 2025.",
   "source": "https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual/junio/hasta-30-junio.html"
  },
  {
   "date": "2026-06-30",
   "code": "CA",
   "type": "deadline",
   "what": "First Canadian filing deadline for fiscal years beginning on or after 31 December 2023 and ending on or before 31 December 2024.",
   "source": "https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/get-ready-file.html"
  },
  {
   "date": "2026-06-26",
   "code": "IE",
   "type": "easement",
   "what": "Revenue eBrief 109/26: penalty relief for a late TIR where the foreign return was filed by 30 September 2026 and a Notification of Filer was submitted by the specified return date.",
   "source": "https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-1092026.aspx"
  },
  {
   "date": "2026-06-15",
   "code": "BE",
   "type": "channel",
   "what": "Royal Decrees publish the final QDMTT return form and the IIR top-up tax return forms.",
   "source": "https://financien.belgium.be/nl/E-services/pillar-2"
  },
  {
   "date": "2026-06-12",
   "code": "BE",
   "type": "deadline",
   "what": "Belgian authorities extend the GIR notification, QDMTT return and IIR return deadlines to 30 September 2026 for assessment years 2024 and 2025.",
   "source": "https://financien.belgium.be/nl/E-services/pillar-2"
  },
  {
   "date": "2026-06-08",
   "code": "SG",
   "type": "scope",
   "what": "Singapore consults on the Finance (Income Taxes) Bill 2026, proposing the Side-by-Side safe harbour and the GloBE information return exchange framework. No UTPR proposed.",
   "source": "https://www.mof.gov.sg/news-resources/newsroom/public-consultation-on-proposed-finance-income-taxes--bill-2026/"
  },
  {
   "date": "2026-06-04",
   "code": "BE",
   "type": "channel",
   "what": "Test and simulation environment for Pillar 2 filings goes live on MyMinfin.",
   "source": "https://financien.belgium.be/nl/E-services/pillar-2"
  },
  {
   "date": "2026-06-03",
   "code": "DE",
   "type": "channel",
   "what": "BZSt reports disruptions preventing new registration; certificate upload failures.",
   "source": "https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260603_Newsletter_03_2026.html"
  },
  {
   "date": "2026-05-27",
   "code": "DE",
   "type": "channel",
   "what": "BZSt customer test environment (KTST) released.",
   "source": "https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260603_Newsletter_03_2026.html"
  },
  {
   "date": "2026-05-19",
   "code": "GB",
   "type": "channel",
   "what": "HMRC's GIR filing route opens; transitional approach guidance first published.",
   "source": "https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach"
  },
  {
   "date": "2026-05-18",
   "code": "DE",
   "type": "channel",
   "what": "German GIR transmission goes live through both the DIP mass-data interface and BOP XML upload.",
   "source": "https://www.bzst.de/SharedDocs/Newsletter/pillar2/20260504_Newsletter_01_2026.html"
  },
  {
   "date": "2026-05-06",
   "code": "CA",
   "type": "scope",
   "what": "Bill C-31 introduced, containing Canada's UTPR for fiscal years beginning on or after 31 December 2025. Not yet enacted.",
   "source": "https://www.parl.ca/legisinfo/en/bill/45-1/c-31"
  },
  {
   "date": "2026-05-05",
   "code": "AU",
   "type": "channel",
   "what": "Pillar Two lodgments go live in Australia; a 30-day automatic deferral applies to returns due 30 June 2026 — but not to the GIR or the foreign lodgment notification.",
   "source": "https://www.ato.gov.au/businesses-and-organisations/business-bulletins-newsroom/pillar-two-lodgments-now-available-in-australia"
  },
  {
   "date": "2026-04-30",
   "code": "ES",
   "type": "channel",
   "what": "Modelo 240 and Modelo 241 filing opens for periods ending before 31 March 2025.",
   "source": "https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual/junio/hasta-30-junio.html"
  },
  {
   "date": "2026-04-27",
   "code": "LU",
   "type": "schema",
   "what": "ACD updates the GIR manual.",
   "source": "https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html"
  },
  {
   "date": "2026-04-09",
   "code": "IT",
   "type": "schema",
   "what": "Provvedimento 112451/2026 sets out how the Comunicazione rilevante is filed and publishes the XML tracciato and XSD.",
   "source": "https://www.agenziaentrate.gov.it/"
  },
  {
   "date": "2026-03-16",
   "code": "GB",
   "type": "channel",
   "what": "HMRC publishes its list of compatible Pillar 2 software; updated 13 times to 5 August 2026 — 13 providers for UK returns and ORNs, 10 for information returns.",
   "source": "https://www.gov.uk/guidance/choose-the-right-software-for-pillar-2-top-up-taxes"
  },
  {
   "date": "2026-02-28",
   "code": "IE",
   "type": "deadline",
   "what": "Irish registration deadline extended from 31 December 2025 for entities whose first in-scope fiscal year ended in 2024.",
   "source": "https://www.revenue.ie/en/companies-and-charities/pillar-two/registration/index.aspx"
  },
  {
   "date": "2026-02-06",
   "code": "IT",
   "type": "channel",
   "what": "Provvedimento 46523/2026 approves the unified annual declaration (modello GLOBE) covering all three Italian charges.",
   "source": "https://www.agenziaentrate.gov.it/"
  },
  {
   "date": "2026-01-29",
   "code": "CA",
   "type": "scope",
   "what": "Finance Canada releases legislative proposals relating to the Global Minimum Tax Act.",
   "source": "https://fin.canada.ca/drleg-apl/2026/ita-lir-0126-eng.html"
  },
  {
   "date": "2026-01-09",
   "code": "LU",
   "type": "scope",
   "what": "DAC9 package published: the law of 19 December 2025 and the grand-ducal regulation establishing the standard GIR model.",
   "source": "https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html"
  },
  {
   "date": "2026-01-08",
   "code": "LU",
   "type": "channel",
   "what": "All three Luxembourg Pillar 2 procedures go live on MyGuichet.lu — registration, information return and tax return.",
   "source": "https://guichet.public.lu/fr/entreprises/fiscalite/declaration/pilier-2.html"
  },
  {
   "date": "2026-01-05",
   "code": "CA",
   "type": "channel",
   "what": "CRA Certification Testing environment opens. Schema validation becomes a hard gate for obtaining an API token.",
   "source": "https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/get-ready-file.html"
  },
  {
   "date": "2026-01-01",
   "code": "NZ",
   "type": "scope",
   "what": "New Zealand adopts the OECD Side-by-Side package; the transitional CbCR safe harbour extends to fiscal years beginning on or before 31 December 2027.",
   "source": "https://www.ird.govt.nz/international-tax/business/nz-globe-rules-and-inclusive-framework-2-pillar-solution/the-globe-rules/globe-rules-overview"
  },
  {
   "date": "2025-12-22",
   "code": "AU",
   "type": "scope",
   "what": "Legislative instrument F2025L01645 commences, exempting specified entities from lodging the Australian IIR/UTPR and DMT returns.",
   "source": "https://www.legislation.gov.au/F2025L01645/asmade/details"
  },
  {
   "date": "2025-11-26",
   "code": "AU",
   "type": "easement",
   "what": "PCG 2025/4 issued, setting the ATO's transitional enforcement approach where taxpayers have taken reasonable measures.",
   "source": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/public-advice-and-guidance-completed-issues/2025-completed-issues"
  }
 ]
}