{"id":14447,"date":"2026-07-16T00:00:00","date_gmt":"2026-07-15T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/imposition-minimale-mondiale-une-premiere-campagne-declarative-en-sursis\/"},"modified":"2026-07-16T00:00:00","modified_gmt":"2026-07-15T22:00:00","slug":"imposition-minimale-mondiale-une-premiere-campagne-declarative-en-sursis","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/imposition-minimale-mondiale-une-premiere-campagne-declarative-en-sursis\/","title":{"rendered":"Imposition minimale mondiale : une premi\u00e8re campagne d\u00e9clarative en sursis"},"content":{"rendered":"<p>Les groupes multinationaux concern\u00e9s par l&#8217;imposition minimale mondiale b\u00e9n\u00e9ficient d&#8217;un d\u00e9lai suppl\u00e9mentaire pour accomplir leurs premi\u00e8res obligations d\u00e9claratives. Le Gouvernement reporte la date limite de d\u00e9p\u00f4t de la d\u00e9claration d&#8217;information GloBE et, le cas \u00e9ch\u00e9ant, de la d\u00e9claration de liquidation de l&#8217;imp\u00f4t compl\u00e9mentaire. On fait le point\u2026<\/p>\n<h2>Pilier 2 : 2 mois de plus pour la premi\u00e8re campagne d\u00e9clarative<\/h2>\n<p>La premi\u00e8re campagne d\u00e9clarative li\u00e9e au dispositif d&#8217;imposition minimale des groupes multinationaux (\u00ab Pilier 2 \u00bb) devait initialement s&#8217;achever le 30 juin 2026. Compte tenu des difficult\u00e9s rencontr\u00e9es par les entreprises, cette \u00e9ch\u00e9ance est finalement repouss\u00e9e au 1er septembre 2026.<\/p>\n<p>Ce d\u00e9lai suppl\u00e9mentaire concerne le d\u00e9p\u00f4t de la d\u00e9claration d&#8217;information GloBE (\u00ab GIR \u00bb) ainsi que, le cas \u00e9ch\u00e9ant, la d\u00e9claration de liquidation de l&#8217;imp\u00f4t compl\u00e9mentaire et son paiement.<\/p>\n<p>Pour justifier ce report, le Gouvernement met en avant plusieurs difficult\u00e9s rencontr\u00e9es par les groupes concern\u00e9s : la collecte de donn\u00e9es aupr\u00e8s de nombreuses filiales, l&#8217;adaptation des outils informatiques, les retards de certains \u00e9diteurs de logiciels, ainsi que les derni\u00e8res pr\u00e9cisions apport\u00e9es au niveau international sur les \u00e9changes d&#8217;informations.<\/p>\n<p>Cette prolongation s&#8217;inscrit dans une approche pragmatique destin\u00e9e \u00e0 s\u00e9curiser cette premi\u00e8re campagne d\u00e9clarative et \u00e0 laisser aux entreprises concern\u00e9es le temps de satisfaire \u00e0 leurs nouvelles obligations.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/presse.economie.gouv.fr\/imposition-minimale-des-groupes-multinationaux-reforme-dite-pilier-2-la-campagne-de-collecte-des-declarations-dinformation-gir-est-prolongee-jusquau-1er-septembre-2026\/\" target=\"_blank\">Communiqu\u00e9 de presse du minist\u00e8re de l\u2019\u00c9conomie, des Finances et de la Souverainet\u00e9 industrielle, \u00e9nerg\u00e9tique et num\u00e9rique du 8 juillet 2026, no 887 : \u00ab Imposition minimale des groupes multinationaux (r\u00e9forme dite Pilier 2) : la campagne de collecte des d\u00e9clarations d&#8217;information (\u00ab GIR \u00bb) est prolong\u00e9e jusqu&#8217;au 1er septembre 2026 \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/imposition-minimale-mondiale-une-premiere-campagne-declarative-en-sursis\" target=\"_blank\">Imposition minimale mondiale : une premi\u00e8re campagne d\u00e9clarative en sursis<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_aidepirogue.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les groupes multinationaux concern\u00e9s par l&#8217;imposition minimale mondiale b\u00e9n\u00e9ficient d&#8217;un d\u00e9lai suppl\u00e9mentaire pour accomplir leurs premi\u00e8res obligations d\u00e9claratives. Le Gouvernement reporte la date limite de d\u00e9p\u00f4t de la d\u00e9claration d&#8217;information GloBE et, le cas \u00e9ch\u00e9ant, de la d\u00e9claration de liquidation de l&#8217;imp\u00f4t compl\u00e9mentaire. On fait le point\u2026<\/p>\n","protected":false},"author":0,"featured_media":14448,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-14447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imposition minimale mondiale : une premi\u00e8re campagne d\u00e9clarative en sursis - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/imposition-minimale-mondiale-une-premiere-campagne-declarative-en-sursis\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition minimale mondiale : une premi\u00e8re campagne d\u00e9clarative en sursis - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les groupes multinationaux concern\u00e9s par l&#039;imposition minimale mondiale b\u00e9n\u00e9ficient d&#039;un d\u00e9lai suppl\u00e9mentaire pour accomplir leurs premi\u00e8res obligations d\u00e9claratives. Le Gouvernement reporte la date limite de d\u00e9p\u00f4t de la d\u00e9claration d&#039;information GloBE et, le cas \u00e9ch\u00e9ant, de la d\u00e9claration de liquidation de l&#039;imp\u00f4t compl\u00e9mentaire. 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