Italian Tax Agency Approves Form and Instructions for Global Minimum Tax Return and Payment Obligations

The Italian Tax Agency has published the Order (Provision) of 6 February 2026, which approves the form and instructions for the annual global minimum tax return (declaration) and payment obligations for the supplementary tax in accordance with the Pillar 2 income inclusion rule (IIR), the undertaxed payment/profit rule (UTPR), or the qualified domestic minimum top-up tax (QDMTT) as implemented by Legislative Decree No. 209. The return is due by members of a group in relation to fiscal year…