Guernsey GloBE Information Return (GIR) Pillar Two Tax Form
Overview
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after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.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
Ready-to-use, fillable Pillar Two tax form that can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution, minimizing manual entry and ensuring consistent, accurate filings on time.
Certified Translation
Handle multilingual requirements with confidence. Orbitax Filing Manager provides certified translations for Pillar 2 tax forms, enabling users to review forms in their native language to prevent misunderstandings and ensure accurate reporting.
Validation and Review
Verify accuracy prior to submission using automatic validation and review tools. Orbitax reviews each form for accuracy, and highlights possible errors, helping you submit securely and confidently.
Filing and Transmission
Send submissions straight 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 reduce fragmented workflows.
Collaboration
Orbitax’s integrated workflows allow professionals to collaborate effortlessly across teams and time zones. Request for missing data, assign tasks to 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
Create a single source of truth within the platform by uploading data at the group or entity level.
Select the form you wish to work with, give it a title, choose the reporting entity, and pick the UPE currency, which will be automatically generated from the entity data you submitted.
Access form-filling instructions directly within the platform, available in both the local authority’s language and English (where provided).
Fill in the required fields manually or use data collection workflows to send email invitations to the relevant stakeholders such as preparers, reviewers and managers. Users who have an active GMT licence can pull relevant data directly from their GMT scenarios which are automatically mapped to the appropriate fields in the form
Use the built in field level validation checks to make sure everything is accurate before generating or exporting the completed Guernsey GIR form in whichever format is required whether that is PDF or XML
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Guernsey’s GIR legislation.
Aligned with Guernsey’s local GIR 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 Guernsey Pillar Two GloBE Information Return (GIR) Form
Ensure that GIR reporting is accurate and in compliance with Guernsey's Pillar Two filing standards.
Minimize errors and manual data handling in Guernsey's GIR submission.
Support consistent and standardized GloBE reporting across all constituent entities.
Keep filings aligned with both OECD GloBE rules and Finland’s local legislation.
Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Guernsey | GloBE Information Return (GIR) | Jurisdictional | E-Filing (Revenue Service Online Portal, States of Guernsey) | 01/01/2025 | 06/30/2027 |
FAQs
Beginning from 2024 onwards, in line with Guernsey’s Pillar Two implementation timeline Orbitax provides support for forms filing.
The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting Guernsey’s specific local implementation and guidance.
Orbitax’s Executable Actions Tool tax workflows allow users to invite data preparers and data reviewers to contribute data and review submissions, supporting efficient coordination between global and local tax teams.
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.
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.
The platform supports direct Machine-to-Machine Transmissions of XML and PDF filings to the relevant tax authority portals, where permitted.