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OECD: Pillar Two GIR filing extensions and transitional relief

Tax administrations in several jurisdictions have introduced administrative flexibility and extended deadlines to assist in-scope multinational enterprise groups with compliance challenges.

July 9, 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 in accordance with the GloBE model rules and the commentary.

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).

As the June 30, 2026, deadline loomed for those filing requirements, several jurisdictions provided transitional relief measures and administrative flexibility, to support taxpayers encountering compliance difficulties.

Read a July 2026 report prepared by KPMG’s EU Tax Centre

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