France Extends Initial GloBE Information Return and Top-up Tax Deadline

The French Ministry of Economy and Finance has issued a release announcing the extension of the deadline for filing the GloBE Information Return (GIR) for the year ended 31 December 2024. Originally due on 30 June 2026, the deadline has been extended to 1 September 2026. The extension was provided to give multinational groups extra time to navigate the complexity of the new reporting process, specifically to resolve software delays, fix technical anomalies, and gather fragmented financial da…