On 6 August 2026, the Luxembourg Direct Tax Administration (ACD) issued a newsletter reminding multinational enterprise groups and large domestic groups of their reporting obligations under the Pillar Two minimum effective taxation law (Law of 22 December 2023). The reminder aligns with the EU Directive 2022/2523 and the OECD GloBE rules, which require constituent entities to file a GloBE Information Return (GIR) and, where applicable, a Top-up Tax Declaration.
Key Takeaways
- Filing Deadlines and Scope: The ACD clarifies that the first reporting period for groups with fiscal years starting on or after 31 December 2023 requires submission of the GIR within 15 months of the fiscal year-end, with a possible extension to 18 months for the first year.
- Required Data Points: Groups must provide detailed jurisdictional financial data, including covered taxes, income, substance-based income exclusion, and qualifying domestic minimum top-up tax computations.
- Compliance Resources: The ACD points to the updated FAQ and the GIR filing manual (updated April 2026) as primary references, and encourages use of the MyGuichet.lu portal for electronic submission.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Original Announcement