Overview
The Luxembourg Pillar Two GIR Form is a jurisdiction-specific tax form used to report Luxembourg’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 Luxembourg’s legislative implementation.
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after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.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 forms 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 Translations
Users can be confident when handling multilingual requirements. To avoid misunderstandings and guarantee accurate reporting Orbitax Filing Manager offers certified translations for Pillar 2 tax forms allowing users to review the forms in their native tongue.
- 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
Completed forms can be submitted directly to the relevant government portals or your team can follow the provided instructions where e-filing is not yet available. Orbitax supplies the required official export formats such as XML and brings all submission activities into one centralised place so nothing gets lost across disconnected workflows.
- Collaboration
Orbitax's integrated workflows make it straightforward to collaborate across teams and time zones. You can request missing data, assign review tasks and track filing progress in real time. Orbitax's Pillar Two Software also allows you to load accurate calculation data into your forms ahead of time.
How It Works
Entity Data Consolidation
Upload group- or entity-level data to create a single source of truth inside the platform.
Form Selection
Choose the form you want to work with, assign a form title, select the reporting entity, and set the UPE currency- automatically populated from your uploaded entity data.
Instruction Language
Form filling instructions are available directly within the platform in both the local authority's language and English where provided. This removes the need for external research and gives your team everything they need to understand each jurisdiction's requirements and maintain accuracy throughout the filing process.
Data Input and Workflow Automation
Required fields can be completed manually or through data collection workflows that allow preparers, reviewers and managers to be invited via email. Users with an active GMT licence can extract relevant data directly from GMT scenarios which are automatically mapped to the right fields in the form.
Validations
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed [FORM TYPE] in the required formats (PDF, XML).
Transmissions
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under GIR legislation.
Aligned with Luxembourg 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 Luxembourg Pillar Two GloBE Information Return (GIR) Form
Ensure accurate and compliant GIR reporting aligned with Luxembourg’s Pillar Two filing requirements
Reduce manual data handling and minimize errors in Luxembourg’s GIR submission
Support consistent and standardized GloBE reporting across all constituent entities
Keep filings aligned with both OECD GloBE rules and Luxembourg’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 |
|---|---|---|---|---|---|
| Luxembourg | GloBE Information Return (GIR) | Jurisdictional | E-Filing (MyGuichet) | 12/31/2023 | 06/30/2026 |
FAQs
Who is required to file the Luxembourg GIR Form?
The form applies to in scope multinational enterprise (MNE) groups that have constituent entities in Luxembourg and fall within the scope of Pillar Two obligations under Luxembourg's local GloBE Information Return legislation.
Which fiscal years are supported for the Luxembourg GIR Form?
The form covers fiscal years from 2024 onwards in line with Luxembourg's Pillar Two implementation timeline.
Does the Luxembourg GIR Form align with OECD GloBE rules?
Yes. The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting Luxembourg's own domestic implementation rules and guidance covering both international and local compliance requirements within a single process.
Does the Luxembourg GIR Form support multiple stakeholder collaboration?
Yes. Orbitax's Executable Actions Tool tax workflows allow users to invite data preparers and reviewers to contribute and review submissions keeping global and local tax teams coordinated throughout the filing process.
Which export formats are supported for the Luxembourg GIR Form?
The form can be generated and exported in PDF and XML formats in line with local requirements. Where electronic filing is supported the platform handles the transmission directly.
What languages does the Luxembourg GIR Form support on the platform?
The form includes official versions in the local language along with certified translation into English where available and filing guidance notes to help your team work through it accurately.