France: Guidance on Pillar Two global minimum tax filing and notification obligations

Decree specifying Pillar Two filing and notification obligations published on December 5, 2024.

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December 12, 2024

A decree specifying the filing and notification obligations for entities within the scope of the French Pillar Two global minimum tax law was published in the official gazette on December 5, 2024.

Key highlights include:

  • Additional disclosures in the local corporate income tax return
  • Content of the global anti-base erosion (GloBE) information return (GIR) and the self-assessment notification
  • Exchange of GIR information

Read a December 2024 report prepared by KPMG’s EU Tax Centre

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