Global Daily Tax News, Ireland Issues Instructions On Filing Pillar Two Tax Returns, (Jun 1, 2026)

The Irish Revenue has released a new Tax and Duty Manual providing guidance on the filing and payment obligations and processes for Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), and Qualified Domestic Top-Up Tax (QDTT) returns.

Releasing the new guide, the Revenue said, prior to filing a return or making a payment, taxpayers should ensure its relevant Pillar Two registration is correct and up to date.

It added that where the constituent entities of an MNE group or large scale domestic group elect to form a QDTT group or a UTPR group, the members of the group should ensure that a group filer is appointed and that the group filer completes the creation of the group on Revenue Online Service (ROS).