Extension of the 2025 Form 62 filing deadline

Order No. 114/2026-XXV, issued by the Secretary of State for Tax Affairs, has been published, extending the deadline for filing Form 62 in respect of fiscal year 2025.

Form 62 may now be filed, without any additional charges or penalties, until the last day of the 12th month following the end of the relevant fiscal year, regardless of whether that date falls on a business day.

This extension applies to constituent entities within the scope of the Global Minimum Tax Regime (Pillar Two) whose 2025 fiscal year ended between 31 December 2025 and 31 March 2026.

We remain fully available to assist you in complying with these obligations and to clarify any questions you may have.