Isle of Man Mandates Publishes Order on Compulsory Enrollment of Domestic Filing Entities of MNE Groups Under Pillar 2 Rules

The Isle of Man Government has published the Global Minimum Tax (Pillar Two) (Amendment No. 2) Order 2025, which was approved by the Tynwald in December 2025 and is effective from 1 January 2026. This Order amended the Global Minimum Tax (Pillar Two) Order 2024 to make enrolment in the Isle of Man Government's online Pillar 2 Service compulsory for domestic filing entities of MNE Groups. All in-scope MNE Groups are required to appoint a domestic filing entity, which is the group member resp…