We provide an independent and focused assessment of selected filing risks, technical positions, supporting documentation and opportunities to make your next filing cycle more controlled, efficient and predictable.

The first Pillar Two filings are behind us. For many groups, it was a steep learning curve: new rules, tight deadlines, and limited precedent to lean on.

The experience gained during that first cycle is valuable. Now is the right moment to use it.

• What worked well?
• Where did delays or uncertainties arise?
• Which steps required unnecessary manual work?
• Is there a clear audit trail supporting the submitted GIR?
• Were changes to the group during the year correctly reflected?
• Are there technical positions that would benefit from an independent perspective?
• What should be improved before the next filing cycle begins?

What is a Pillar Two post-filing scan?

A Pillar Two GIR Post-Filing Scan is an independent and targeted assessment of a group’s completed GloBE Information Return and the process used to prepare it. It reviews selected aspects of the filing against the applicable rules, identifies potential risks, errors and areas requiring closer attention, and highlights opportunities to strengthen the compliance process and improve the group’s Pillar Two position ahead of the next filing cycle.

It’s not a full re-do. It’s a focused, expert second opinion – the kind you want before a tax authority forms one for you.

The scan is offered on a free of charge. We see it as an investment in understanding your organisation and building a trusted long-term relationship.

Why Svalner Atlas

Svalner Atlas is an independent advisory firm specialising in tax and transaction services.

Our Pillar Two team has supported multinational groups throughout the first GIR cycle, from the underlying analyses and application of safe harbours to central filing, local notifications and the resolution of technical filing issues.

We also maintain close dialogue with tax authorities across jurisdictions, giving us valuable insight into how filings are reviewed in practice and what regulators focus on in their assessments.

This first-hand experience enables us to combine technical knowledge of the GloBE Rules with a practical understanding of the operational challenges faced by tax and finance teams, as well as an ability to identify opportunities to strengthen positions and improve outcomes.

Our independent perspective allows us to focus on one question:

What does your organisation need to make its next Pillar Two filing cycle stronger?

Ready to build on your first GIR and prepare for a stronger 2025 filing cycle? Request your free of charge post-filing scan below. We will be in touch to discuss your situation and the next steps.