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EU: Pillar Two compliance manual

Information on Pillar Two compliance requirements in 14 member states

june 15, 2026

The European Commission (EC) on June 10, 2026, published a Manual for MNE Groups on Global Minimum Tax (Pillar Two) Compliance Obligations, providing information on the Pillar Two compliance requirements in 14 member states, based on information available through May 1, 2026.

The manual provides representative top-up tax information returns test files, a common validation approach aligned with DAC9, human-readable views and light analytics for risk review, multilingual training on Pillar Two and International Financial Reporting Standards (IFRS), practical manuals for multinational entity (MNE) groups, and country-tailored guidance. 

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