On 26 May 2026, Luxembourg published a Grand-Ducal Regulation establishing the list of jurisdictions that have concluded an eligible competent authority agreement with Luxembourg for the automatic exchange of GloBE Information Returns (GIR) within the Pillar Two framework.
This development is particularly relevant for Luxembourg constituent entities of in-scope groups, as it identifies the jurisdictions in respect of which they may benefit from an exemption from filing the GIR locally.
As the first Luxembourg GIR filings and related Top-up Tax returns for groups with a 31 December year-end are due by 30 June 2026, it is important for taxpayers to assess their filing obligations and potential eligibility for this exemption.
In this Alert, our Tax Partner, Andreas Medler, and our Chief Knowledge Officer, Marie Bentley, provide further details on this Grand-Ducal Regulation.