EU: Pillar Two compliance manual
Information on Pillar Two compliance requirements in 14 member states
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.