OECD: Revised GloBE Information Return (Pillar Two) XML schema user guide
The revised GIR XML schema and user guide reflect recent revisions following the adoption of the side-by-side package and apply from June 25, 2028.
The Organisation for Economic Cooperation and Development (OECD) today released—GloBE Information Return (Pillar Two) XML Schema, October 2026—a revised user guide for the globe information return (GIR) extensible markup language (XML) schema, which supports the automatic exchange of GIR information as part of the implementation of the global minimum tax.
The revised GIR XML schema and user guide reflect recent 2026 revisions to the GIR following the adoption of the side-by-side package by the OECD/G20 Inclusive Framework on BEPS, as well as a number of technical improvements.
The previous version of the GIR XML schema (version 1.0) and its accompanying user guide, released in January 2025, will continue to apply to exchanges of GIR information until June 15, 2028. The October 2026 XML schema (version 2.0) and its accompanying user guide will apply from June 25, 2028, to all exchanges, including those relating to amendments and corrections of previously exchanged GIR information.
While the XML schema has been primarily designed to facilitate the exchanges of GIR information between tax administrations, it may also be used for domestic GIR filings, when permitted under the domestic laws of the relevant jurisdiction.