GloBE Information Return
The GloBE Information Return is the standardised filing that tax authorities will use to assess your group's Pillar 2 compliance. Pillar Fifteen generates the complete GIR directly from your calculation results, manages your elections, and tracks every filing deadline across your jurisdictions.
Complete GIR Generation
The GloBE Information Return comprises four detailed sections that together give tax authorities a full picture of your group's Pillar 2 position. Pillar Fifteen populates every section automatically from your calculation data, so the return is consistent with the numbers you have already reviewed and approved.
- General section: group identification, UPE details, filing jurisdiction, fiscal year, and designated filing entity information
- Corporate structure section: complete list of constituent entities with their jurisdictions, entity classifications, ownership percentages, and any changes during the period
- ETR and top-up tax computation section: jurisdictional GloBE income, adjusted covered taxes, ETR, SBIE amounts, excess profit, and top-up tax for every in-scope jurisdiction
- Top-up tax allocation and attribution section: traces each top-up tax amount through the applicable charging provision to the entity that bears the liability
- Safe harbour jurisdictions automatically reflected with the appropriate indicators and reduced disclosure requirements
- ✓Section 1: General Information
- ✓Section 2: Corporate Structure
- ·Section 3: ETR and Top-up Computation
- ·Section 4: Top-up Tax Allocation
- ✓Safe harbour indicators applied
Election Management
The GloBE rules include a significant number of elections that can materially affect your top-up tax outcome. Some are irrevocable for five years, others are made annually, and some apply to a single fiscal year only. Pillar Fifteen tracks every election so you always know what is in effect and when decisions need to be revisited.
- Catalogue of all available GloBE elections with plain-language descriptions of their impact and applicable conditions
- Five-year elections tracked with start date, expiry date, and early revocation implications, including the GloBE loss election and the stock-based compensation election
- Annual elections managed per fiscal year, such as the election to use realised gains or losses on tangible assets
- One-off elections flagged for periods where they are available, with clear deadlines for exercising them
- Election modelling: compare the top-up tax outcome with and without a specific election before you commit to it
| Election | Article | Period | Status |
|---|---|---|---|
| Stock-based compensation | 3.2.2 | FY24–FY28 | Active (5yr) |
| Realisation principle | 3.2.5 | FY25 | Active (annual) |
| De minimis exclusion | 5.5 | FY25 | Active (annual) |
| SBIE long-term | 9.2 | FY25–FY32 | Active |
| GloBE loss election (NL) | 4.5 | FY24–FY28 | Modelled |
| Equity inclusion | 3.2.1(c) | Available |
Filing, Deadlines, and Audit Trail
Different jurisdictions have different filing requirements, deadlines, and submission formats. Pillar Fifteen keeps track of all of them and ensures you can demonstrate exactly how every number in your filed return was derived from the underlying source data.
- Top-up tax allocation across the three collection mechanisms: QDMTT and domestic minimum taxes applied first, then IIR charged through the ownership chain, then UTPR allocated by jurisdiction
- Filing deadline calendar covering every jurisdiction where your group has a filing obligation, with automated reminders as deadlines approach
- Export the GIR in the formats required by each tax authority, including the OECD's standardised XML schema
- Complete audit trail linking every line in the filed return back through the calculation to the underlying source data input
- Supports the 18-month filing deadline for the first transitional year and the standard 15-month deadline for subsequent periods, adjusted for each jurisdiction's specific requirements
| Filing | Jurisdiction | Mechanism | Due |
|---|---|---|---|
| GIR | UK (UPE) | IIR | 30 Jun 2026 |
| QDMTT return | Netherlands | QDMTT | 30 Jun 2026 |
| QDMTT return | South Africa | QDMTT | 30 Jun 2026 |
| Notification | Singapore | 15 Mar 2026 | |
| UTPR allocation | 3 jurisdictions | UTPR | 30 Jun 2026 |
From calculation to filed return. One connected workflow.
The GIR is where all of your Pillar 2 work comes together. See how Pillar Fifteen generates a complete, auditable return directly from your compliance data.