Insights from more than 1,700 Pillar Two filings across 34 jurisdictions
The first global Pillar Two filing season proved something legislation alone couldn’t: Pillar Two isn’t a one-time calculation exercise. It’s an ongoing compliance process that tax teams will manage, cycle after cycle, across dozens of jurisdictions.
Orbitax analyzed more than 1,700 Pillar Two filings prepared or submitted through its platform across 34 jurisdictions between November 2025 and June 2026, and gathered feedback from tax teams managing the season firsthand. The findings are collected in The First Pillar Two Filing Report, the debut issue of Orbitax Magazine, a new annual publication built on real filing data, customer experience, and practical lessons from global tax compliance.
Beyond the GIR: The Broader Filing Landscape
The first filing season showed that Pillar Two compliance involved much more than preparing and submitting the GIR.
While the GIR received much of the attention, the filing season involved a much broader set of obligations, including GIR notifications, self-assessment returns, QDMTT returns, registrations, and other jurisdiction-specific requirements. The data showed that more than 60% of filing activity consisted of notifications and self-assessment returns rather than GIR filings themselves.
For many multinational groups, understanding local filing obligations became just as important as completing the underlying Pillar Two calculations.
Filing Activity Concentrated Near the Deadline
The first filing season also highlighted how quickly activity can accelerate as deadlines approach.
Nearly one-third of filing activity occurred during the final week before June 30. Even when calculations were substantially complete, tax teams still needed to navigate reviews, approvals, local filing requirements, validation checks, and authority submission processes.
The trend reinforces an important lesson for future filing cycles: Pillar Two is not only a tax calculation exercise. It is an ongoing global compliance process that requires planning, coordination, and operational visibility across jurisdictions.
What Tax Teams Can Learn from the First Filing Season
The first filing cycle answered questions that legislation alone could not.
- Where did complexity accumulate?
- Which obligations created the most work?
- How did leading tax teams manage filing requirements across dozens of jurisdictions?
- And what happens when calculations are complete but local filing processes are still evolving?
The First Pillar Two Filing Report explores these questions through filing data, jurisdictional trends, and real-world experiences from multinational tax teams that managed the season firsthand.
Read The First Pillar Two Filing Report
The first filing season provided valuable insight into how Global Minimum Tax compliance, GloBE Information Return filing, and broader Pillar Two obligations work in practice.
The First Pillar Two Filing Report brings together filing statistics, key trends, expert perspectives, and customer experiences to help tax teams prepare for future filing cycles. Whether you are planning for the next season or looking to benchmark your approach, the report offers practical lessons from the first major filing cycle. As the first publication of its kind, it marks the beginning of an annual series exploring the trends, challenges, and lessons shaping international tax compliance.
Customer Experiences from the Filing Season
The report also features stories from organizations navigating Pillar Two compliance in practice, including companies managing filing obligations across multiple jurisdictions and changing filing requirements.
To learn more about how tax teams approached the season, visit the Orbitax Case Studies library, featuring customer experiences from organizations such as EPAM, Columbia Sportswear, NXP Semiconductors, and others.