The Manual for MNE Groups on Global Minimum Tax (Pillar Two) Compliance Obligations has been published by SG Reform of the European Commission, see: Improving Capacity in Member States to Effectively Implement the Pillar Two Directive - Reforms and Investments.
The Manual provides structured information on the Pillar Two compliance requirements in 14 EU Member States, based on information available up to 1 May 2026, and was funded by the European Union via the Technical Support Instrument in the context of the project “Improving Capacity in Member States to Effectively Implement the Pillar Two Directive”. For more information on the project, see: Improving Capacity in Member States to Effectively Implement the Pillar Two Directive - Reforms and Investments.
Full implementation of the Global Minimum Tax aims at strengthening the fight against base erosion and profit shifting, and the Manual is intended to support an initial understanding of the key compliance aspects across the 14 participating Member States. KPMG Belgium is grateful for the opportunity to have prepared the Manual and to have collaborated with officials from the participating Member States, under the coordination of Gillian Smith (SG Reform), Kris Lievens, and Gyöngyi Végh (both KPMG Belgium).
