Eye on Pillar 2:
Updates and Insights
Corptax Eye on Pillar 2 is your hub for recent Pillar 2 developments
and what they mean for you. Check back often for the latest news and perspectives.
Update: Despite G7 Discussions,
Pillar 2 Obligations for U.S.-Parented MNEs Remain Unchanged
While the recent G7 discussions signal potential alignment between U.S. and OECD rules, no new laws have passed—and existing requirements remain fully in force.
What’s true right now:
Pillar 2 is in effect in many jurisdictions, and QDMTT filings are mandatory
Belgium’s QDMTT is due November 30, 2025; Vietnam and Türkiye follow in December
The G7 talks are not law—agreement across the countries in the Inclusive Framework is far from assured, and there’s no guarantee it will happen
If an agreement is actually reached, numerous complexities will need to be worked out, including effective dates, transition issues, and acceptance of U.S. GILTI as a 'side by side' tax solution
The first GIR for calendar year 2024 and its XML filing is still due 6/30/2026
Even with a scaled-back GIR, uncertainty would remain
Why you shouldn’t wait:
- Jurisdictional filings are real, imminent, and unavoidable—early compliance dates are already set
- Delaying puts you at risk: Without timely preparation, you may lack the data, calculations, and documentation needed to file correctly
- G7 discussions don’t pause enforcement—many countries have already enacted Pillar 2, and penalties for non-compliance may apply
- Complexity is increasing: Shifting rules, evolving guidance, and country-specific formats require agility
CSC Corptax® Pillar 2 solutions have you covered:
- Support for 60+ jurisdictions—covering QDMTT, notifications, and GIR filings across current and emerging deadlines, including Belgium, Vietnam, and Türkiye
- Built for XML schema alignment, multilingual formats, and local rules—preparing you for what’s known and what’s next
- From GILTI to GIR, our reports drive confident compliance with audit-ready transparency for internal teams, taxing authorities, and third-party advisors alike
Bottom line: The G7 talks don’t change current requirements. It’s critical to take action, prioritize filings, and prepare. Contact Mike Lemons to assess your readiness and map next steps for 2025 obligations.
Actively tracking QDMTT, notification, and GIR obligations across 60+ jurisdictions—unique deadlines, formats, and filing complexities
Below, explore key requirements and how we help streamline compliance with schema-aligned XML, audit-ready reporting, and broad jurisdictional support—all built to keep pace with evolving filing demands.
QDMTT Details by Country
Belgium (due 11/30/2025)
Generate the QDMTT notification form in XML format using embedded logic aligned with Belgium’s QDMTT rules, including pre-filing validation and top-up tax estimation based on local financial data and adjustments—no external tools or formatting required.
Vietnam (due 12/31/2025)
Calculate and report QDMTT obligations in accordance with Vietnam’s adoption of the OECD Model Rules, including safe harbor provisions, Covered Taxes, and jurisdictional blending logic—all integrated with schema-aligned XML output.
Türkiye (due 12/31/2025)
Automate QDMTT filings using logic tailored to Türkiye's hybrid application of Pillar 2, factoring in domestic minimum tax rules, deferred tax asset treatment, and Qualified Domestic Top-up Tax mechanics, with reporting generated in compliant XML format.
Corptax GMT helps you:
- Automate filings with built-in, country-specific logic
- Generate schema-aligned XML reports to reduce manual work and risk
- Rely on a repeatable, audit-ready processes to meet deadlines with confidence
For more information, reach out to Mike Lemons.
Notification Details by Country
United Kingdom Notification Solution for Pillar 2 – Now Available!
Corptax GMT streamlines the UK’s Pillar 2 registration with built-in reports that identify and compile HMRC-required data. Automate assembly of registration details, including:
- Ultimate Parent Entity (UPE)
- Designated local constituent entity
- Accounting period dates
- Contact information for correspondence
Prepare in advance of the June 30, 2025 deadline and focus on strategy instead of data searches. For more information, reach out to Mike Lemons.
Liechtenstein Notification Solution for Pillar 2 – Now Available!
Stay ahead of Liechtenstein’s new Pillar 2 notification requirement with Corptax GMT. Use targeted reports to surface required data points that align with jurisdiction-specific rules. Automate data collection and easily organize essential details, including:
- Ultimate Parent Entity (UPE) name and address
- Designated local constituent entity and tax ID
- GloBE status of entities
- Contact details for correspondence
With the June 30, 2025 deadline approaching, start now to focus on high-value analysis and planning, avoid last-minute scrambles, and ensure timely submission.
France Notification Solution for Pillar 2
France now requires a Pillar 2 notification filing with details on the UPE, designated local entity, and specific constituent entities. CSC Corptax® GMT streamlines compliance by:
- Tracking reporting requirements and generating reports that identify key data points
- Automating data collection and organization for a smoother process
- Reducing manual effort and errors to ensure timely, accurate filing
With the May 19, 2025 deadline past, use Corptax GMT to meet the 2026 filing requirements with ease and confidence. For more information, reach out to Mike Lemons.
Germany Notification Solution for Pillar 2
CSC Corptax® GMT ensures customers meet Germany’s Pillar 2 notification requirements, due Feb. 28, 2025. Our solution streamlines the process, ensuring customers correctly:
Identify the “Minimum Tax Group Head” to handle Top-up Tax payments and filing obligations
- Aggregate required data for notification filing, including entity details, tax ID, category, and contact information
For more information, reach out to Mike Lemons.
Hungary Notification Solution for Pillar 2
CSC Corptax® GMT helps companies comply with Hungary’s new GMT notification requirements. Our solution ensures customers can easily and accurately:
- Identify the filing entity based on Hungary’s rules
- Aggregate required data for notification filing, including constituent entities, Ultimate Parent Entity details, GloBE status, and type of Top-up Tax liability
For more information, reach out to Mike Lemons.
CSC Corptax Pillar 2 Solutions — Built for Rapid Response
Count on Corptax to deliver powerful solutions aligned with your evolving Pillar 2 needs.
Latest Enhancement: New GMT GloBE Reports
Leverage key reports mirroring the OECD's latest structure and calculations required for
GIR compliance.
Using Proprietary Tech to Accelerate Updates
Corptax leverages advanced automation to identify differences and release updated schemas, quickly.
Timeliness and Communication
We’ll provide ongoing schema updates and solution refinements throughout 2025 and keep you informed.
Next Steps
With our eyes on Pillar 2, we’re looking out for you! We’re closely monitoring developments, planning for new guidance, and ensuring Corptax GMT keeps you ahead.
- Check back soon for updates covering expected developments.
- Future Enhancements: We will continue to refine our solutions, reflecting new requirements as they are defined.
Explore Pillar 2 Resources
CSC Corptax Global Minimum Tax (GMT) Software
Solution
Pillar 2 Updates
and New Corptax
GMT Features
Webinar
Plan for Global Minimum Tax and Corporate Alternative Minimum Tax
Info Sheet
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