Technology

The product studio for the modern tax function.

Pillar 2 to the finished file. In the authority’s format.

Developed from hands-on Pillar 2 implementation: Pillarworks takes your group tax department through the entire process – from the country-by-country reports and the provision to the finished GIR file, checked before download. In-house, without an integration project – every figure with its calculation and rule reference.

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Developed by Pillar 2 practitioners at LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft · Düsseldorf, Germany

Enlarge (opens in a new tab) Pillarworks, dashboard view of the demo group in a locked fiscal year: at the top the three phases provision (locked, 7 of 7 steps), report & return and submission (completed), below them the key figures – 13 entities, 3 completed, 0 in progress, 0 not started, 10 with the CbCR safe harbour passed – and the table of all entities by tax jurisdiction, with Hungary and Singapore, each “Full calculation captured”
Application view · dashboard · demo group · fictional values

Not an illustration: this is the application your tax department works with.

  1. 01The whole process in one view Provision, report & return, submission: you see where your group stands.
  2. 02Locked and traceable The provision computation is retained as evidence – including for later queries.
  3. 03Less data entry With “Safe harbour first”, entities in jurisdictions that pass the CbCR safe harbour need no full data entry.
  4. 04Full calculation where needed Jurisdictions without a passed test get the full calculation – per jurisdiction, with calculation steps and rule references.

Pillar 2 in one sentence

The global minimum tax applies to groups with revenue of at least €750 million in two of the four preceding years: where the effective tax rate in a jurisdiction is below 15 per cent, a top-up tax generally arises for that jurisdiction; every year this means a provision, a computation and the GloBE Information Return.

Pillar 2 in brief

What sets Pillarworks apart

Developed from practice. To the finished file.

Four founders. Tax practice, engineering, process and operations – at the same table.

  1. 01 · Practice

    Practice, not the lab.

    Our founders have implemented Pillar 2 several times across the entire process at LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft – from the scoping analysis to filing the GloBE Information Return with the German Federal Central Tax Office. Pillarworks maps exactly this path.

    Pillar 2 at LOHR+COMPANY (external link, opens in a new tab)

  2. 02 · Result

    To the finished file.

    Pillarworks produces the GloBE Information Return as XML to the OECD specification in the authority’s profile: Germany for the BZSt, Austria for the BMF (FinanzOnline), Sweden for Skatteverket, the Netherlands for the Belastingdienst. The file is only produced once validation against mandatory information and rules passes without errors. Your group submits it to the authority.

  3. 03 · Control

    In your hands, with the calculation.

    In-house, without an integration project, without an advisory engagement – a specialist review by LOHR+COMPANY only on request, under a separate engagement. Every figure carries its calculation and rule reference – OECD rule and local law – through to the export.

We develop software. Tax advice is provided on request by the expert team of LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft – always under a separate engagement.

Pillarworks is our first product. The studio is working on two further product lines.

  • SaaS toolsIn development
  • AI agentsIn development

Meet the team About us

Responsibility

The responsibility stays with you. So does the control.

Control
Decided in-house Calculation strategy, confirmation per jurisdiction and year, and locking a year rest with your tax department – recorded in the software.
Traceability
When auditors or authorities ask Calculation steps and the reference to the OECD rule and local law sit at every result. The locked provision computation is retained as evidence.
Onboarding
No integration project Pillarworks works with the data your tax department already has: country-by-country reports via Excel template or XML, without an ERP connection.
Security
Commitments before signing Application servers and database in Frankfurt am Main, access only on your instruction, changes to released versions logged with time and person – in writing before you sign. Security and data protection

How Pillarworks works

The entire Pillar 2 process. On one set of data.

Six stations, end to end: from the country-by-country reports to the finished GIR XML file. Choose a station to see the real view behind it.

GIR XML · in the authority’s format

01Phase 1 – Provision

Enter country reports

Country-by-country reports enter the system via Excel template, as XML or manually – per year.

They are the one source for the safe harbour tests and the GIR.

Pillarworks: country-by-country reports with reporting years, imports and jurisdiction table
Country-by-country reports · Detail · demo group · fictional values
Pillarworks: country-by-country reports with reporting years, imports and jurisdiction table Enlarge detail (opens in a new tab) Enlarge detail (opens in a new tab)
Country-by-country reports · Detail · demo group · fictional values

02Phase 1 – Provision

CbCR safe harbour

Three tests per jurisdiction: de minimis, simplified ETR, routine profits.

The result per jurisdiction: covered or full calculation required.

Pillarworks: safe harbour result with the three tests per jurisdiction
CbCR safe harbour · result · Detail · demo group · fictional values
Pillarworks: safe harbour result with the three tests per jurisdiction Enlarge detail (opens in a new tab)
CbCR safe harbour · result · Detail · demo group · fictional values

03Phase 1 – Provision

Full calculation

GloBE computation per jurisdiction and entity, with calculation steps and rule references at the result.

With “Safe harbour first”, only for the jurisdictions without a passed test.

Pillarworks: analysis by country with GloBE income, covered taxes and effective tax rate
Analysis · by country · Detail · demo group · fictional values
Pillarworks: analysis by country with GloBE income, covered taxes and effective tax rate Enlarge detail (opens in a new tab)
Analysis · by country · Detail · demo group · fictional values

04Phase 1 – Provision

Provision

The top‑up tax provision for the consolidated accounts, per parent entity and jurisdiction.

At a glance: the provision per group, low‑taxed jurisdictions on the world map – and exportable as an Excel analysis.

Pillarworks: analysis, world map tab – on the left the provision (UPE), number of jurisdictions and the low‑taxed jurisdictions with top‑up tax, on the right the world map with the group’s jurisdictions by low‑taxed, safe harbour and compliant
Analysis · world map · Detail · demo group · fictional values
Pillarworks: analysis, world map tab – on the left the provision (UPE), number of jurisdictions and the low‑taxed jurisdictions with top‑up tax, on the right the world map with the group’s jurisdictions by low‑taxed, safe harbour and compliant Enlarge detail (opens in a new tab)
Analysis · world map · Detail · demo group · fictional values

05Phase 1 – Provision

Lock the year

The provision computation is retained as evidence.

The reporting phase works on a working copy; structure and master data carry into the next year.

Pillarworks: process with the note “Next up: Fiscal year fully locked”, below it phase 1 – provision with the stations Group & structure, CbCR safe harbour, Entities & data entry and Full calculation for affected jurisdictions, each with the status “Completed”
Process · phase 1 completed · Detail · demo group · fictional values

06Phase 2 – Report & return

Create & review GIR

The XML file is only produced once the report passes validation without errors.

If errors remain, Pillarworks produces no file, only the list of open items.

Pillarworks: process with required corrections and items to verify
Process · required corrections · Detail · demo group · fictional values
Pillarworks: process with required corrections and items to verify Enlarge detail (opens in a new tab)
Process · required corrections · Detail · demo group · fictional values

GIR XML · in the authority’s format

The workflow in detail

Traceability

Every figure carries its rule.

Calculation steps and the reference to the OECD rule and local law sit at the result – from the analysis per jurisdiction to the Excel export.

Calculation
GloBE income, covered taxes, effective tax rate and top‑up tax per jurisdiction.
Rule reference
OECD rule and local law for Germany, Sweden, Austria and the Netherlands – at the figure, not in an appendix.
Export
Excel analyses with the computation per jurisdiction and per entity.

All features

Pillarworks: analysis by country with GloBE income, covered taxes and effective tax rate per jurisdiction, info icon at every column
Analysis by country · detail · fictional values

Calculation strategy · Safe harbour first

Computed only where it is needed.

Every jurisdiction runs through the three tests of the CbCR safe harbour. A passed test with a confirmed claim means the jurisdiction is covered; the rest are computed in full.

Example: eight jurisdictions run through the three safe harbour tests
Jurisdiction De minimisSimplified ETRRoutine profits Result
DEGermany not passed passed no longer needed covered
ATAustria not passed passed no longer needed covered
SESweden not passed not passed not passed full calculation required
IEIreland not passed not passed passed covered
PLPoland passed no longer needed no longer needed covered
HUHungary not passed not passed not passed full calculation required
ESSpain not passed passed no longer needed covered
SGSingapore not passed not passed not passed full calculation required

5jurisdictions covered

3jurisdictions in the full calculation

Five jurisdictions pass one of the tests and are covered, three pass none and go into the full calculation. Fictional values. A jurisdiction counts as covered once the claim for the year is confirmed. If you prefer to compute everything, choose “Full calculation for all countries”. Example · fictional values

Introducing Pillarworks · Two minutes

The road to the GIR file, in two minutes.

How Pillarworks grew out of Pillar 2 practice at LOHR+COMPANY – and how data flow, safe harbour, GloBE calculation and GIR connect in one traceable process.

Introducing Pillarworks · 2:10 min · application views from the platform · demo group Aurora Energie SE · fictional values

Contact

One hour with one of the founders.

  1. Request

    Via the form, by email or phone. We get back to you personally and arrange a date.

  2. Demo

    One hour, online, with one of the founders – using the fictional group Aurora Energie SE. We do not need your data for it.

  3. Alignment

    Scope and country profiles for your group. You receive the documents for IT, data protection and procurement before signing.

  4. Onboarding

    Getting started in-house: import an existing GIR or set up the structure, import country-by-country reports via Excel or XML – through to the first provision.

  5. Support

    From the first provision to the finished GIR file, the founders remain your contacts. Tax questions are handled on request by LOHR+COMPANY under a separate engagement.

Year after year

Next year continues – with everything already entered.

Once the year is complete, you create the following year with data carried over: group structure and master data move with you, and the prior-year country-by-country reports carry the safe harbour approximation for the next provision. That is how Pillarworks becomes a fixed part of your year-end close.

Request a demo info@lctechnology.de

+49 211 16451‑100 · L+C Technology GmbH · Kennedydamm 24 · 40476 Düsseldorf, Germany