Germany: Pillar Two tax return forms

Single returns for QDMTT, IIR, and UTPR must be filed alongside the GIR.

The tax administration published the Pillar Two tax return forms on the “Elster” 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).

The local tax return for QDMTT, IIR, and UTPR must be filed within 15 months after the end of the reporting fiscal year (18 months for the transitional year) (i.e., same deadline as for GIR).

According to the parliamentary explanatory notes, 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

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Germany: Pillar Two tax return forms

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