14 jurisdictions · checked 3 October 2026

How much do you actually have to file?

Most trackers give you a deadline. A deadline is the least useful number in a filing programme — by the time it matters, the work that determines whether you make it was due months earlier. This one shows the whole obligation surface: every separate filing, what the authority calls it locally, and the access prerequisite that has to be cleared before you can submit anything at all.

What stops groups at the line

Germany — BZSt certificate6–8 weeks
Australia — online DLE ceiling20 entities
Canada — schema validationmandatory
Belgium — KBO/BCE numberevery filing

Try Kennisgeving ORN CGDMTR Mindeststeuer notification registration

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How this is put together. Every entry was checked against the tax authority's own published page on the date shown against it. Where a fact could not be confirmed from a primary source it is marked unconfirmed rather than filled in — several penalty amounts and two Belgian deadlines sit in that category today. Each obligation links to the authority page it came from, so you can verify any line in one click.

Audit, as at 3 October 2026. All 46 obligation rows cite a tax authority or government host — no advisory firm, no aggregator, no secondary summary. Five headline findings were re-checked by a second, independent pass working only from primary sources without sight of the original research, and all five held: India's non-adoption, Canada's UTPR not being in force, the German six-to-eight-week lead time, Australia's 20 and 300 entity limits, and the UAE's decision not to implement an IIR. Jurisdictions carrying unverified material are badged partly unverified and say exactly what is missing — Belgium, Italy and the UAE today.

This is a scoping aid, not advice, and not my employer's view. Verify against the authority before you file. If a row is wrong or out of date, tell me and I will correct it. The underlying data is available as JSON.

Recognise the scope. Then the execution is the easy part.

If this table has just told you that you have more obligations than you had scoped, that is the normal reaction. I run the Pillar Two practice at DataTracks and we file these for a living — close to 500 filings in the first live cycle.