Irish Revenue Clarifies Pillar Two Filing, Including Penalty Relief for Central Filing of GloBE Information Return Filed in Another Jurisdiction

Irish Revenue has issued eBrief No. 109/26 concerning updated guidance on filing the Globe Information Return (Top-up Tax Information Return - TIR) and the Notification of Filer (NoF), including penalty relief for TIR central filing in other jurisdictions.

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Revenue eBrief No. 109/26 Pillar Two filing deadline – 30 June 2026

Filers are reminded that entities in-scope of the Pillar Two rules with an accounting period ending 31 December 2024 are due to file their information returns (TIR…