Pillar Two – Extension of the Filing Deadline for the 2025 Form 62 Registration Return

In brief

Order No. 114/2026-XXV, of the State Secretary of State for Tax Affairs, dated 1 September 2026, extends the filing deadline for the Form 62 Registration Return relating to fiscal year 2025, without any additional charges or penalties, for constituent entities whose fiscal year ended between 31 December 2025 and 31 March 2026 and that fall within the scope of the Global Minimum Tax Regime ("RIMG").  

Under this Order, the 2025 Form 62 Registration Return may be submitted up to the last day of the twelfth month following the end of the fiscal year. 

In detail

Order No. 114/2026-XXV, of the State Secretary of State for Tax Affairs, dated 1 September 2026, extends the filing deadline for the Form 62 Registration Return relating to fiscal year 2025.

Accordingly, in-scope entities may submit the return up to the last day of the twelfth month following the end of the relevant fiscal year, irrespective of whether such date falls on a business day, without any additional charges or penalties. This extends the deadline that would otherwise apply under the general provisions of the Global Minimum Tax Regime ("RIMG"), under which the return would be due by the last day of the ninth month following the end of the fiscal year. That general deadline would have applied to entities within the Pillar Two scope in the fiscal year 2024.

This measure applies to constituent entities whose fiscal year 2025 ended between 31 December 2025 and 31 March 2026.

The extension is granted in the context of the deadline for filing the Form 63 and Form 64 Returns relating to fiscal year 2024 having previously been extended until 30 September 2026 pursuant to Order No. 76/2026-XXV, of the Secretary of State for Tax Affairs, dated 3 June 2026.

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