Overview
The France Pillar Two GIR Form is a jurisdiction-specific tax form used to report France’s GloBE Information Return as part of Pillar Two compliance. It captures all required GloBE income, covered taxes, ETR data, and QDMTT computations in line with France’s legislative implementation. This template fully aligns with France’s Pillar Two rules and the OECD Global Minimum Tax (GloBE) framework.
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What's Included
- Forms Library
The latest jurisdiction-specific Pillar Two forms are available in the Forms Library. Orbitax aims to publish all forms as soon as local authorities issue or update them, so users don't need to go through several portals or worry about outdated or mismatched versions.
- Fillable Forms
Orbitax Forms Library provides fillable, ready-to-use Pillar Two forms that can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution, reducing the need for manual entry and ensuring consistent, accurate filings on time.
- Certified Translation
Orbitax forms come with built in certified tax form translations for handling multilingual tax filings. Review and complete forms in your preferred language, ensuring accuracy, consistency of inputs and removing any language-based ambiguity.
- Validation and Review
Ensure accuracy before submission with automatic validation and review tools. Orbitax checks each form for completeness, and flags potential errors, helping you submit securely and confidently.
- Filing and Transmission
Orbitax Transmissions allows users to submit directly to the relevant government portals or follow instructions when e-filing is not supported. Orbitax provides official export formats (e.g. XML) and consolidates all submission activities in one place, avoiding fragmented workflows.
- Collaboration
Orbitax’s built-in workflows enhance collaboration across teams and timezones. Request missing data, assign tasks for review, and track filing progress in real time. Pre-populate your forms with accurate calculation data using Orbitax's Pillar 2 Software.
How It Works
Entity Data Consolidation
Create a single source of truth within the platform by uploading data at the group or entity level.
Form Selection
Select the form you want to work with, give it a title, choose the reporting entity, and select the UPE currency, which will be generated automatically from the entity data you submitted.
Instruction Language
Acquire form-filling instructions straight via the platform, in English (where available) and the local authority's language.
Data Input and Workflow Automation
Enter the necessary information manually or send an email inviting stakeholders (such as managers, preparers, and reviewers) using data-collection workflows. With an active GMT license, users can extract relevant data straight from GMT scenarios that are automatically mapped to appropriate fields.
Build-in Validations
Create or export the completed GIR form in the required formats (PDF, XML) after implementing the integrated field-level validation checks to guarantee accuracy.
Transmissions
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
- Supports OECD Pillar Two / GloBE compliance under France GIR legislation.
- Aligned with France’s local implementation rules and guidance.
- GIR Pillar Two Tax Form is applicable for fiscal years from 2024 onwards.
- Helps prepare GIR disclosures for in-scope multinational groups.
- Designed to support transitional and safe harbour rules, where applicable.
Benefits of France Pillar Two GloBE Information Return (GIR) Form
Ensure that GIR reporting is accurate and in compliance with France's Pillar Two filing standards.
Minimize errors and manual data handling in France's GIR submission.
Support consistent and standardized GloBE reporting across all constituent entities.
Keep filings aligned with both OECD GloBE rules and France’s local legislation.
Streamline coordination between local and international teams to establish Pillar Two compliance.
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| France | GloBE Information Return (GIR) | N/A | E-Filing (General Directorate of Public Finances) | 12/31/2023 | 06/30/2026 |
FAQs
Who is required to file the France GIR Form?
The form applies to in-scope multinational enterprise (MNE) groups subject to Pillar Two that have constituent entities in France and are required to report domestic GIR.
Which data points are required to complete this form?
The form is able to capture all required information, such as GloBE income, covered taxes, effective tax rate (ETR) calculations, and QDMTT top-up tax computations, based on France’s legislative rules.
Does the form align with OECD GloBE rules?
The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting France’s specific local implementation and guidance.
Is Orbitax able to automatically populate Pillar Two calculation data for the forms?
Users with a Global Minimum Tax (GMT) license can pull relevant data directly from their Pillar 2 calculations, which are automatically mapped to the appropriate form fields.
Will Orbitax provide Forms and their Filing instruction in French Language?
The form includes official versions in the local language, along with certified translation into English (where available), and filing guidance notes.
Can filings be transmitted directly to the French tax authority?
The platform supports direct Machine-to-Machine Transmissions of XML and PDF filings to the relevant tax authority portals, where permitted.
Does the form follow transitional and safe harbor rules?
The form is designed to support applicable transitional safe harbor rules under France’s Pillar Two legislation.