Overview
The Germany Pillar Two GIR Form is a jurisdiction-specific tax form used to report Germany’s GloBE Information Return as part of Pillar Two compliance. It captures all required GloBE income, covered taxes, ETR data, and QDMTT computations in line with Germany’s legislative implementation. This template aligns fully with Germany’s Pillar Two rules and the OECD Global Minimum Tax (GloBE) framework.
/NA/Original-Language.webp? "Germany Germany Pillar 2 GloBE Information Return Form form preview")
What's Included
- Forms Library
The latest jurisdiction-specific Pillar Two forms. Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.
- Fillable Forms
Pre-built, fillable Pillar Two forms that can be auto-populated from data in the Orbitax Global Minimum Tax Pillar Two solution, reducing manual input and delivering consistent, accurate filings.
- Certified Translation
Easily manage multilingual tax filings with integrated translations for certified tax forms. As you can view and fill the forms in your language, there are fewer chances of misunderstanding.
- Validation and Review
Ensure accuracy before submission with automatic validation and review tools. Orbitax checks each form for completeness, and flags potential errors, helping you submit securely and confidently.
- Filing and Transmission
Orbitax Transmissions allows users to submit Pillar 2 forms directly to the relevant government portals or follow instructions when e-filing is not supported. Orbitax provides official export formats (e.g. XML) and unifies all submission activities in one place to mitigate fragmented workflows.
- Collaboration
Orbitax’s integrated workflows allow professionals to collaborate effortlessly across teams and timezones. Request missing data, assign tasks to team members for review, and track filing progress in real time. Use Orbitax's Pillar 2 Software to pre-populate your forms with accurate calculation data.
How It Works
Entity Data Consolidation
Create a single source of truth within the platform by uploading data at the group or entity level.
Form Selection
Select the form you want to work with, give it a title, choose the reporting entity, and select the UPE currency, which will be generated automatically from the entity data you submitted.
Instruction Language
Acquire form-filling instructions straight via the platform, in English (where available) and the local authority's language.
Data Input and Workflow Automation
Enter the necessary information manually or send an email inviting stakeholders (such as managers, preparers, and reviewers) using data-collection workflows. With an active GMT license, users can extract relevant data straight from GMT scenarios that are automatically mapped to appropriate fields.
Build-in Validations
Create or export the completed GIR Form in the required formats (PDF, XML) after implementing the integrated field-level validation checks to guarantee accuracy.
Transmissions
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
- Supports OECD Pillar Two / GloBE compliance under Germany GIR legislation.
- Aligned with Germany local implementation rules and guidance.
- GIR Pillar Two Tax Form is applicable for fiscal years from 2024 onwards.
- Helps prepare GIR disclosures for in-scope multinational groups.
- Designed to support transitional and safe harbour rules, where applicable.
Benefits of Germany Pillar Two GloBE Information Return (GIR) Form
Ensure that GIR reporting is accurate and in compliance with Germany's Pillar Two filing standards.
Minimize errors and manual data handling in Germany's GIR submission.
Support consistent and standardized GloBE reporting across all constituent entities.
Keep filings aligned with both OECD GloBE rules and Germany’s local legislation.
Streamline coordination between local and international teams to establish Pillar Two compliance.
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Germany | GloBE Information Return (GIR) | N/A | E-Filing (BZSt) | 12/31/2023 | 06/30/2026 |
FAQs
Who is required to file the Germany Pillar Two GIR Form?
The form applies to in-scope multinational enterprise (MNE) groups subject to Pillar Two that have constituent entities in Germany and are required to report domestic GIR.
Which data points are required to complete this form?
The form is able to capture all required information, such as GloBE income, covered taxes, effective tax rate (ETR) calculations, and QDMTT top-up tax computations, based on Germany’s legislative rules.
Is Orbitax able to automatically populate Pillar Two calculation data for the forms?
Users with a Global Minimum Tax (GMT) license can pull relevant data directly from their Pillar 2 calculations, which are automatically mapped to the appropriate form fields.
What export formats are supported by Orbitax for form filings?
In line with local tax authority, forms completed in the Orbitax platform can be generated and exported in the required formats, including PDF and XML.
Will the forms support German languages on the platform?
The form includes official versions in the local language, along with certified translation into English (where available), and filing guidance notes.
Can filings be transmitted directly to the German tax authority?
The platform supports direct Machine-to-Machine Transmissions of XML and PDF filings to the relevant tax authority portals, where permitted.