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.
Corptax will support all QDMTT filings due in 2025, along with GIR compliance—so you're ready as requirements go live. Take action today.
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.
Turkey (due 12/31/2025)
Automate QDMTT filings using logic tailored to Turkey’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:
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:
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:
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:
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
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:
For more information, reach out to Mike Lemons.
New! Corptax GMT GloBE Reports Ensure Accuracy & Efficiency
Achieve Pillar 2 compliance with new CSC Corptax® GMT reporting. Review and validate data for your GIR filing reflecting the OECD’s January 13, 2025 changes.
Seamlessly integrate GloBE requirements into tax workflows with key reports, including:
2.2
3.2.1
3.2.1.1
3.2.1.2
3.2.4.1(a)
3.2.4.2(a)
3.3
Jurisdictional exceptions applicable in respect of this jurisdiction (Top-up Tax reduced to zero)
Effective Tax Rate (ETR)
Computation of GloBE Income (Loss)
Computation of Adjusted Covered Taxes
Constituent Entity Computation of GloBE Income or Loss – Adjustments to the Financial Account Net Income or Loss
Constituent Entity Computation of Adjusted Covered Taxes – Adjustments to the Current Tax Expense in the Financial Accounts
Top-up Tax Computation
These reports deliver the transparency and accuracy you need to:
CSC Corptax GMT® — 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.
Explore Pillar 2 Resources
Your Complete
Pillar Two Playbook:
4-step Planning Guide
Ebook
Pillar Two Updates
and New Corptax
GMT Features
Webinar
Plan for Global Minimum Tax and Corporate Alternative Minimum Tax
Info Sheet
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