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An analysis by Garrigues, Taxand Portugal
The Portuguese Government has postponed the deadline for filing Global Minimum Tax (Pillar Two) returns for the 2024 fiscal year until 30 September 2026. The extension gives multinational groups and large domestic groups additional time to comply with the complex reporting requirements introduced under the OECD’s global minimum tax framework.
The measure comes amid broader international efforts to ease the administrative burden associated with the first year of Global Minimum Tax compliance, including delays in the implementation of reporting systems and information exchange mechanisms across jurisdictions.
Pedro Miguel Braz and Isabel Vieira dos Reis from our Portuguese member firm Garrigues analyse the deadline extension, the practical implications for affected groups, and the key compliance considerations, which you can read here.
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