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Luxembourg: Updated Pillar Two FAQs

Providing clarifications regarding various filing obligations under the Pillar Two law

July 1, 2026

The Luxembourg tax authorities on June 18, 2026, updated their Pillar Two FAQs to provide clarifications regarding:

  • Registration obligations (Article 49 of the Pillar Two Law)
  • GIR notifications (Article 50(3) of the Pillar Two Law)
  • Local top-up tax returns (Article 51 of the Pillar Two Law)

The updated FAQs will be helpful to groups in scope of the Pillar Two law that face their first filing obligations for FY 2024 as early as June 30, 2026.

Read a June 2026 report prepared by the KPMG member firm in Luxembourg

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