Commission publishes new Pillar 2 FAQ
2 June 2026
The European Commission has published a new frequently asked question (‘FAQ’), which provides an answer on how to treat Cyprus’ (qualified) income inclusion rule under the EU Pillar 2 Directive.
The FAQ can be viewed here.
The MTCA has issued an announcement notifying that given that Malta has elected for the delayed application of the IIR and UTPR in terms of Article 50 of the directive, the top-up tax information return cannot be filed in Malta and ultimate parent entities of in scope MNE groups which are situated in Malta must nominate a designated filing entity in another Member State or a third country as had been clarified in this Guidance Note .