Irish Revenue published a new guidance page on 14 August 2025 concerning the Pillar Two requirements in Ireland. This includes guidance on:

• What is Pillar Two?
• Registration
• Pay and file
• Top-up tax information return
• Key dates and updates

With respect to registration, the following is provided:

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Registration

The Pillar Two rules include an Income Inclusion Rule (IIR) and an Under…

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