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France: User guide for GloBE information return (GIR)

Filing platform for 2024 opens by May 2, 2026, and closes June 30, 2026

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january 29, 2026

The French tax authorities on December 9, 2025, published a user guide on the GloBE information return (GIR) for multinational enterprises under Pillar Two rules, to be filed for the first time in 2026. The guide outlines the legal framework, technical content, and filing procedure in XML format per OECD standards, including appendices with XML tags, an illustrative GIR form, and IT control mapping.

The filing platform for 2024 opens by May 2, 2026, and closes June 30, 2026, with a test platform available from April 1, 2026.


For more information, contact a KPMG tax professional in France:

Laurence Mazevet | laurencemazevet@kpmgavocats.fr

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