Pillar 2 | Global Minimum Taxation

Impact Analysis

Getting started is always challenging. We create clarity for you. What does Pillar 2 mean for your company – today, in the first few years, locally and globally? Together, we safely navigate you through the Pillar 2 jungle so that you stay on course in the long term and seize tax opportunities.

Our focus areas

• Pillar 2 Scoping: Identification of Taxable Entities
• Identification of Worldwide Declaration Obligations
• Review of the Applicability of Safe Harbour Rules
• Analysis of the Transitional CbCR Safe Harbour (Qualified CbCR)
• Development of a concrete Pillar 2 action plan

Pillar 2 | Overview

Implementation

Ausgangspunkt für Pillar 2 sind weltweit einheitliche Daten. Dafür greifen wir auf bestehende Datenbeschaffungsprozesse zurück, passen Buchhaltung und Reporting an, optimieren Systeme für Steuerberechnung und Compliance. Unser gemeinsames Ziel dabei: Pillar 2 so implementieren, dass Ihr Unternehmen so compliant wie nötig ist – ohne Sie zu überlasten. Die Anforderungen integrieren wir nahtlos in Ihr bestehendes Tax Compliance Ecosystem, damit Sie jederzeit auf Kurs bleiben.

Our focus areas

• Fit/Gap Analysis for Assessing the Relevance and Availability of Data
• Identification of Missing Data Sources
• Development of a Data Collection Process
• Integration into the Existing Tax Compliance Ecosystem

Declaration

We take care of your Pillar 2 declaration. Whether as an alternative to a purely in-house solution or as a supplement, we handle the timely submission of the minimum tax report for you. QDMTT and IIR declaration. For individual countries or globally. Your advantage: minimal resource commitment for your company.

Our focus areas

• Worldwide Registrations
• Worldwide QDMTT and IIR Declaration
• Submission of the Minimum Tax Report
• Calculation of the Pillar 2 Provision in the Annual Financial Statements

Digital Implementation

Processing mass data requires smart processes. We accompany you from the selection and adaptation to the implementation of a suitable IT solution for Pillar 2 – tailored to your company’s digital maturity level. Essential: the automated delivery of all essential data sets. You determine the path to a fully automated tax calculation and declaration process. We accompany every stage, step by step.

Our focus areas

• Determination of Your Company’s Digital Maturity Level
• Joint Selection of the Optimal IT Solution (e.g., GTC Amana, DefTax, CCH Tagetik, Orbitax, SAP Webinterface, or other standard market systems)
• Adaptation and Integration of the Chosen Solution into Your Existing System Landscape
• Development of Customized In-House Solutions – from Excel Tools to Business Warehouse and Data Lake Solutions
• Tool Training and Ongoing Support

Pillar 2 | Digitalization Solution

M&A & Structuring

Global Minimum Taxation shapes every phase of a company’s life. We provide orientation and analyze Pillar 2 effects, showing you how to identify and counteract risks in time. Whether in the context of due diligence processes, purchase agreements, or restructurings: we pave the way for you to seize opportunities and avoid pitfalls.

Our focus areas

• Analysis of Pillar 2 Effects in Tax due diligence on the Buy Side and Sell Side
• Pillar 2 Purchase Agreement Structuring on the Buy Side and Sell Side
• Analysis and Optimization of Pillar 2 in Restructurings and Post-Deal Integration
• Pillar 2 Tax Planning

M&A Tax