Italy: Pillar Two tax return forms
Single returns for QDMTT, IIR, and UTPR must be filed alongside the GIR.
The tax administration on February 6, 2026, published the Pillar Two tax return forms and related instructions on their dedicated e-filing platform. The single returns for qualified domestic minimum top-up tax (QDMTT), income inclusion rule (IIR), and undertaxed profits rule (UTPR) must be filed alongside the GloBE information return (GIR).
According to the instructions, the returns need to be filed even when there is no top-up tax liability for the respective fiscal year.
Read a February 2026 report prepared by KPMG’s EU Tax Centre