Skip to main content
KPMG Adaptability Pulse Survey

Learn how companies drive bold action at scale

Access the survey results
KPMG Adaptability Pulse Survey

Learn how companies drive bold action at scale

Access the survey results

OECD: Additional Pillar Two filing extensions

Additional filing deadline extensions in France, Greece, and the Netherlands

July 30, 2026

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline