OECD: Additional Pillar Two filing extensions
Additional filing deadline extensions in France, Greece, and the Netherlands
Calendar year multinational enterprise (MNE) groups in scope of Pillar Two were required to file their GloBE Information Return (GIR) for the 2024 fiscal year on June 30, 2026. In addition, in order to benefit from the GIR central filing approach (i.e., designated group member files the GIR on behalf of the MNE group), other group members were required to notify their local tax authorities of the identity and location of the designated filing entity (GIR notification).
A number of jurisdictions have already introduced transitional filing relief and extended GIR filing and notification deadlines (read TaxNewsFlash). Since then, several additional jurisdictions (i.e., France, Greece, and the Netherlands) have announced filing deadline extensions, filing procedures, or notification deadlines.
Read a July 2026 report prepared by KPMG’s EU Tax Centre