10th july 2026
The French Government announced an extension of the filing deadline for the first GloBE Information Return (GIR), the related Pillar Two filings in France, and the payment of any Top-up Tax (TuT).
According to the official press release issued by the French Ministry of Finance, the deadline originally set for 30 June 2026 for groups with a fiscal year ending on 31 December 2024 has been extended to 1 September 2026.
The French Government explained that this extension is intended to address the practical difficulties encountered by taxpayers during this first worldwide filing cycle and follows the OECD common understanding published on 18 May 2026 regarding the centralized filing and exchange of GIRs.
As a result, taxpayers within the scope of the French Pillar Two rules now have until 1 September 2026 to:
- file the GloBE Information Return (GIR); and
- file the Pillar Two tax return and pay any French top-up tax due.
This extension have practical implications of this extension for clients with French entities.
