Irish Revenue Provides New Pillar 2 Guidance and Launches Registration

Irish Revenue published a new guidance page on 14 August 2025 concerning the Pillar Two requirements in Ireland. This includes guidance on:

• What is Pillar Two?
• Registration
• Pay and file
• Top-up tax information return
• Key dates and updates

With respect to registration, the following is provided:

---

Registration

The Pillar Two rules include an Income Inclusion Rule (IIR) and an Undertaxed Profits Rule (UTPR). The rules also allow jurisdictions to introduce a Qualified Domestic Top-…