Luxembourg Opens Pillar Two Registration

On 6 January 2026, the Luxembourg tax authorities (LTA) formally launched the PillarTwo registration tool. Registration is mandatory for all Luxembourg‑based constituent entitiesthat fall within the scope of the Luxembourg minimum effective taxation law of 22 December 2023 (the Pillar 2 Law), as well as entities that qualify as joint ventures or members of a joint venture group in respect of a group in scope of the Pillar 2 Law.

For entities that are in scope of the Pillar Two law as from fiscal year 2024registration must be completed by 30 June 2026 at the latest. The registration form must be submitted electronically.

The LTA has also released procedures for filing the Top-up Tax Information Return (GIR) and declaring anytop-up tax due in Luxembourg, including QDMTT, IIR and UTPR obligations.