The Luxembourg Administration of Direct Tax has published guidance providing information on the Pillar 2 global minimum tax filing requirements, including registration, Global Information Returns (GIR), and Supplementary tax returns. For each filing type, links to the XML formats are provided, along with related guides. Filing must be carried out online via MyGuichet.lu, with links provided for each of the relevant services (login authentication required).
Note that in relation to Pillar 2 …