Overview
The Hong Kong Pillar Two GIR Form is a jurisdiction-specific tax form used to report Hong Kong’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 Hong Kong’s legislative implementation. This form template aligns fully with Hong Kong’s Pillar Two rules and the OECD Global Minimum Tax (GloBE) framework.
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What's Included
- Forms Library
Access the most current, jurisdiction-specific Pillar Two forms. Orbitax rapidly publishes or updates forms immediately following local authority releases, eliminating the need to search multiple portals or worry about using outdated versions.
- Fillable Forms
Ready to use fillable Pillar Two forms are available within the platform and can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution. This takes a significant amount of manual data entry off your team's plate and helps ensure that every filing is consistent accurate and submitted on time
- Certified Translation
Managing multilingual filing requirements does not have to be complicated. Orbitax provides certified translations for all Pillar Two tax forms so users can review and work through forms in their own language. This is particularly important for preventing misunderstandings during the preparation process and making sure that every disclosure is reported with complete accuracy
- Validation and Review
Checks accuracy before submission with automatic validation and review tools. Orbitax checks each form for completeness and flags potential errors, ensuring you submit safely with confidence.
- Filing and Transmission
Submit 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 time zones. Request for missing data, assign tasks to members for review, and track filing progress in real time. Pre-populate your forms with precise computation data by using Orbitax’s Pillar Two software.
How It Works
Entity Data Consolidation
Upload data at the group or entity level to establish a single source of truth within the platform.
Form Selection
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.
Instruction Language
Directly access form-filing instructions on the platform, which are available in English(where provided) and the language of the local government.
Data Input and Workflow Automation
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 Hong Kong GIR form
Validations
Use the built in field level validation checks to confirm everything is accurate before generating or exporting the completed Hong Kong GIR form in whichever format is required whether that is PDF or XML
Transmissions
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Hong Kong’s GIR legislation.
Aligned with Hong Kong’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 Hong Kong Pillar Two GloBE Information Return (GIR) Form
Ensure that GIR reporting is accurate and in compliance with Hong Kong's Pillar Two filing standards.
Minimize errors and manual data handling in Hong Kong's GIR submission.
Support consistent and standardized GloBE reporting across all constituent entities.
Keep filings aligned with both OECD GloBE rules and Hong Kong’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 |
|---|---|---|---|---|---|
| Hong Kong | GloBE Information Return (GIR) | N/A | E-Filing (eTAX Portal, Inland Revenue Department of Hong Kong) | 01/01/2025 | 06/30/2027 |
FAQs
Which fiscal years does Orbitax provide support for GIR Form?
Beginning from 2024 onwards, in line with Hong Kong’s Pillar Two implementation timeline Orbitax provides support for forms filing.
Does the form align with OECD GloBE rules?
The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting Hong Kong’s specific local implementation and guidance.
Does the form support multiple stakeholder collaboration?
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.
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.