#WallessTaxCookies | In or out? Pillar Two reporting in Lithuania

Lithuania’s new Pillar Two rules require multinational groups to file an information report with the tax authorities by 31 March 2026 if:  

• their consolidated annual revenue reached or exceeded EUR 750M in at least 2 of the previous 4 financial years; and 

• their ultimate parent entity is based in Lithuania. 

 If either condition is not met, Lithuanian group entities have no reporting obligation. 

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