ARTICLE · 06 JULY 2026

Tax Alert: Pillar II

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June's Tax Alert analyses Decision A.1131/2026 on Pillar II, extending the time limit for the Top-Up Tax Information Returns and the relevant notification.

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Fotodotis Malamas

Katerina Batsika

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June's Tax Alert analyses Decision A.1131/2026 on Pillar II, extending the time limit for the Top-Up Tax Information Returns and the relevant notification.

In view of the first application of the submission of Top-up Tax Information Returns (GIR Return), and in order to facilitate liable entities that are members of Multinational Enterprise Groups, Decision A.1131/2026 extends the filing deadline for financial years ending on or before 31 March 2025 to 30 October 2026 (initially 30 June 2026). Liable persons must also submit the relevant notification within the same deadline.

June 2026 Tax Alert.pdf (263.35 KB)

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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