What you can expect from this article

Just as the deadline is approaching, a prospective client for our Pillar 2 software comes up to me. And would like to have a relaxed chat with me tomorrow, Thursday, about our Opti.Tax Pillar 2 module. Hang on a moment, I thought. Isn’t it a bit late to be enquiring on 30 June about software you’re supposed to use to submit the minimum tax report by 30 June? But then it quickly dawned on me: with this enquiry, the prospective client is demonstrating that they manage their affairs conscientiously and have high standards of quality. What sounds far-fetched at first makes sense on closer inspection.

Many Pillar 2 enquiries in the weeks leading up to the deadline

30 June 2026 marked the deadline for many corporate groups to submit their minimum tax reports. Interest in our Pillar 2 solution was correspondingly high. Many of the enquiries came from disappointed managers who were unable to prepare and/or submit their reports on time using makeshift or only partially functional solutions. And unfortunately, this is a familiar pattern: every regulatory deadline brings out providers keen to capitalise on the situation with a hastily developed software tool. Whilst this is understandable, it comes at the expense of those who must submit a complete, legally valid report by the deadline. After all, this is not merely a nuisance that could be quickly resolved with a few minor adjustments. Instead, errors in documentation and reporting can become increasingly costly in the long term.

In the weeks leading up to the deadline, we were able to gain some valuable insights from our many discussions with interested parties. Both their experiences and their feedback on using our software solution were continuously incorporated into Opti.Tax by our development team through regular updates. A major advantage over large software corporations is that our users have a very direct line to our support team or to me. Corrections and requests make their way down the corridor to the development team in record time. It is not uncommon for us to put our customers in direct contact with the developer responsible. Particularly in time-critical situations, this approach has enabled us to resolve many a stressful situation in the blink of an eye.

A late enquiry is not a sign of negligence, but of foresight

In the past, we have found that as a deadline approaches, the number of enquiries continues to rise. Interest usually levels off about one week to three days before the deadline – depending on the subject. From this point onwards, many people start to think: ‘There’s no point now’. This is often not true, but that is not the issue here. It is very rare for an enquiry to be received practically at the very moment the deadline expires. In the case of Pillar 2, however, it does make perfect sense. Why? The BZSt has already officially stated that there will be no penalties initially for missing the deadline. It is therefore unlikely that the BZSt will turn up at our prospective client’s door the day after tomorrow to raise an objection about the missing minimum tax report.

This means that now – shortly after the deadline has passed – it is not every second that counts, but the quality of the report. And that stands or falls on the quality of the software solution being used. So if, on 30 June, a company sets out – without any panic – to find the best possible software tool for Pillar 2, it means that the company is being run in a highly professional and level-headed manner. Rather than submitting a flawed report under stress and pressure using the first software solution that comes to hand, the quality of the minimum tax report is prioritised. Thus, the company is thinking not in the short term, but in the long term and sustainably.