Upcoming foreign Pillar Two compliance deadlines

In-scope multinational groups need to establish a clear process to track and ensure the timely filing of all returns and notices, as detailed by Alia Lum and Amanda Maguire.

While the first Pillar Two filings are due in Australia in mid-2026, many in-scope multinational groups with offshore operations may be subject to earlier deadlines in some foreign jurisdictions – for Pillar Two registrations, tax payments and tax returns. Imminent top-up tax payment and filing deadlines Whilst the vast majority of jurisdictions have a due date for the first Pillar Two filings and payments within 18 months of the end of the first fiscal year that the rules apply from ...

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Authors: Alia Lum, Amanda Maguire

Published Date: 06 November 2025