Hungary GloBE Information Return (GIR) Pillar Two Tax Form
Overview
What's Included
Forms Library
The latest jurisdiction-specific Pillar Two forms. Orbitax aims to publish all forms promptly following their release or update by local authorities, eliminating the need for searching multiple portals or concern over outdated versions.
Fillable Forms
The Orbitax Global Minimum Tax Pillar Two solution enables the automatic population of ready-to-use, fillable Pillar Two tax forms. This feature minimizes manual data entry, ensuring submissions are both timely and accurate.
Certified Translations
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
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
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 timezones. 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.
Choose the form you want to use, add a title, select the reporting entity and select the UPE currency. The currency will be produced automatically based on 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 out the necessary forms by hand or send an email invitation to stakeholders (such as preparers, reviewers, and managers) using data-collection procedures. When a GMT license is active, users can extract relevant data straight from GMT scenarios that are automatically mapped to appropriate fields.
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed Hungary GIR form in the required formats (PDF, XML).
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Hungary’s GIR legislation.
Aligned with Hungary’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 Hungary Pillar Two GloBE Information Return (GIR) Form
Ensure that GIR reporting is accurate and in compliance with Hungary's Pillar Two filing standards.
Minimize errors and manual data handling in Hungary'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 |
|---|---|---|---|---|---|
| Hungary | GloBE Information Return (GIR) | Jurisdictional | E-Filing (ONYA) | 12/31/2023 | 06/30/2026 |
FAQs
The form is a jurisdiction specific tax form for multinational groups that have constituent entities in Hungary and fall within the scope of the OECD Global Minimum Tax framework. If your group meets the Pillar Two threshold and has a presence in Hungary this form is a core part of meeting your local compliance obligations.
The form applies to fiscal years from 2024 onwards in line with Hungary's Pillar Two implementation timeline. It also accommodates transitional and safe harbour rules where these are relevant to your group.
Yes. The form is fully aligned with the OECD Global Minimum Tax framework while also reflecting Hungary's own domestic implementation rules and guidance covering both GloBE and Hungarian domestic compliance requirements within a single process.
Yes. Users with an active GMT licence can pull relevant data directly from their Pillar Two calculations which are automatically mapped to the appropriate fields in the form reducing manual work and the risk of errors.
Yes. Where electronic filing is supported the platform handles the transmission of XML and PDF filings directly. Where e-filing is not yet available Orbitax provides the required export formats and clear guidance on how to proceed.