Pillar Two filing deadlines vary by obligation type and jurisdiction. Most MNE groups face three distinct filing obligations per jurisdiction: the GloBE Information Return (GIR), an IIR notification under Art. 8.1.3, and — where a QDMTT applies — a local self-assessment. Missing any one of them can trigger penalties even if the underlying tax is correctly computed.
The GIR deadline: 15 or 18 months?
The OECD Model Rules set the GIR deadline at 15 months after the end of the fiscal year. For transitional years (the first year in which the group is in scope), this extends to 18 months. In practice, most jurisdictions that have enacted GloBE rules are adopting the 18-month transitional period for FY 2024, giving groups until 30 June 2026 for a December year-end.
Key exception: Germany applies a 15-month standard deadline, meaning a 31 March 2026 deadline for FY 2024 December year-end groups — earlier than most other jurisdictions.
IIR notification deadlines
Art. 8.1.3 requires filing entities to notify tax authorities of their intention to use the IIR in a jurisdiction, typically within 12 months of fiscal year end. Exact timing varies: the UK, Ireland and the Netherlands have all set 12-month windows, but the precise notification form and filing channel differ. Germany requires notification within 14 months of the fiscal year end.
QDMTT self-assessment
Where a jurisdiction has enacted a QDMTT (Qualified Domestic Minimum Top-up Tax), the local self-assessment deadline is set by domestic law and may diverge significantly from the GIR deadline. In the UK, the Domestic Minimum Top-up Tax (DMTT) self-assessment follows the corporation tax return cycle — for large companies, the CT return filing deadline is 12 months after the end of the accounting period, with payments due earlier under the quarterly instalment regime.
Jurisdiction reference table — FY 2024 (December year-end)
| Jurisdiction | GIR Deadline | IIR Notification | QDMTT Deadline |
|---|---|---|---|
| United Kingdom | 30 Jun 2026 (18 months) | 31 Dec 2025 | 31 Dec 2025 (CT cycle) |
| Ireland | 30 Jun 2026 (18 months) | 31 Dec 2025 | 30 Jun 2026 |
| Germany | 31 Mar 2026 (15 months) | 28 Feb 2026 (14 months) | 31 Mar 2026 |
| Netherlands | 30 Jun 2026 (18 months) | 31 Dec 2025 | 30 Jun 2026 |
| France | 30 Jun 2026 (18 months) | 31 Dec 2025 | 30 Jun 2026 |
| Belgium | 30 Jun 2026 (18 months) | 31 Dec 2025 | 30 Jun 2026 |
| Denmark | 30 Jun 2026 (18 months) | 31 Dec 2025 | 30 Jun 2026 |
| Switzerland | 30 Jun 2026 (18 months) | 31 Dec 2025 | 31 Mar 2026 |
How to stay on top of filing deadlines
With deadlines spread across different obligation types and jurisdictions, manual tracking in a spreadsheet is high-risk. Pillar2OS generates a Filing Obligation Tracker automatically from your entity footprint — every GIR, IIR notification and QDMTT self-assessment obligation, colour-coded by urgency, with days remaining shown for each. Try it free.