Pillar Two Compliance Questionnaire

This questionnaire is launched in the framework of the project “Improving Capacity in Member States to Effectively Implement the Pillar Two Directive”. Funded by the European Union via the Technical Support Instrument, the European Commission is supporting 14 Member States* to increase their capacity to implement the Pillar Two Directive. The project is managed by the Reform and Investment task force (SG REFORM) and delivered by KPMG.

As part of the project, a manual will be developed for MNEs to provide key information on their compliance requirements under Pillar Two. Compliance requirements especially encompass obligations to register for Pillar Two purposes, file tax and information returns, and pay Top-up Taxes (i.e., DMTT and IIR/UTPR Top-up Taxes), as well as rights to dispute prevention and resolution mechanisms. The responses to this questionnaire will be used to better define the content of the manual, which will be developed by KPMG in close collaboration with stakeholders. The manual will be made publicly available for the benefit of MNEs and interested parties.

This short questionnaire is designed to better understand your information needs for the envisaged manual. It contains 12 questions and we would also appreciate any comments you have related to the questions. All responses will be treated anonymously. Please take 10 minutes to complete the questionnaire. The questionnaire will be open for responses until 30 November 2025.