Preparing for Pillar Two
Pillar Two registration
As an in-scope entity, you must register for the relevant Pillar Two taxes and the Top-up Tax Information Return (TIR). You must register within 12 months from the end of the first fiscal year for which you are in scope.
For further information on registering for Pillar Two taxes, please see Registering for Pillar Two.
For further information on the TIR, please see Top-up Tax Information Return (TIR).
When completing Pillar Two registration(s), MNE groups and large-scale domestic groups may consider it appropriate to form a Qualified Domestic Top-up Tax (QDTT) group or a Undertaxed Profits Rule (UTPR) group. This will allow the group to avail of simplified tax filing and payment processes. For further information on tax filing and payment, please see Pay and File for Pillar Two.
Next: Filing considerations