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Hong Kong: Guidance on GloBE information return (GIR) filing

GIR XML Schema and user guides for preparing GIR data files

july 20, 2026

The Inland Revenue Department (IRD) on June 8, 2026, updated its guidance on global minimum tax and minimum top-up tax for multinational enterprise (MNE) groups to provide GloBE information return (GIR) XML Schema and user guides for preparing GIR data files.

The IRD also indicated in the update that in-scope MNE groups may now prepare test GIR data files and submit them through the Pillar Two Portal for validation testing purposes, supporting compliance under Hong Kong’s BEPS 2.0 Pillar Two framework.


For more information, contact a KPMG tax professional in Hong Kong:

John Timpany | john.timpany@kpmg.com

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