Technology

Pillarworks. Pillar 2 compliance platform · by L+C Technology

The Pillar 2 platform for group tax departments. From data entry to the GloBE Information Return.

Provision, full computation, safe harbour, GIR XML and reports – on one data set, in‑house.

Request a demo For groups with revenue of €750 million or more

  • Data entry
  • Safe harbour
  • Calculation
  • Provision
  • Validation
  • GIR XML
Pillarworks: process page with phase 1 and the steps of the year
Application view from Pillarworks · demo group · fictional values

The framework

Fifteen percent. Under the applicable rules in each jurisdiction.

  • 15%Effective minimum tax per jurisdiction
  • €750 millionGroup revenue threshold
  • Every yearComputation, provision, filing
  • Even with no tax dueEvidence and reporting obligations

Pillar 2 in brief

Three phases, one data set

The Pillar 2 cycle has three phases. Pillarworks covers all three and how they interlock.

  • Phase 1 · Provision

    Provision for the consolidated financial statements

    Top‑up tax provision based on the data available at closing, with the safe harbour approximation on prior-year CbCRs. The computation is documented live.

  • Phase 2 · Report & return

    Full computation on actual figures

    Safe harbour tests on the reporting year’s CbCR, a delta view for jurisdictions that switch, GloBE Information Return and return on a working copy. The locked provision stays untouched.

  • Phase 3 · Submission

    Validate, export and report

    Validation against the authorities’ error catalogues, GIR XML with country profile, reports for internal and external audiences – from the same data set.

  • Full complianceAll three phases
  • Provision onlyPhase 1
  • Report onlyEvery step except the provision
Pillarworks: dashboard with the three phases, key figures and the list of jurisdictions requiring full computation
Dashboard · The decision each year: protected or full computation required · fictional values

What Pillarworks does

Enter the CbCR once, use it twice.

The same data drives the safe harbour tests and the GloBE Information Return.

  • Country reports from three sources

    CbCR via Excel template, XML import or manual entry – per year, as the shared data source for tests and GIR.

  • CbCR safe harbour, complete

    All three tests per jurisdiction and year, with a plain-language finding. Jurisdictions that pass need no full calculation.

  • Full calculation engine

    GloBE computation per jurisdiction and entity, including German special cases such as tax groups and partnerships.

  • Plausibility checks

    Field, cross-field and group-level checks before calculation and export – with severity levels and a jump to the affected field.

  • GIR XML with validation and import

    OECD schema with country profiles for Germany, Sweden and Austria, checked before export – an existing GIR can be imported and taken over as a project.

  • Exports and reports

    Excel analyses with a computation trail per jurisdiction, CbCR and safe harbour exports, organisation chart as PDF and project file.

All features in detail

Traceability

Traceable. With calculation steps and rule references.

Pillarworks shows not only the result but the way to it – for auditors, the board and the tax authority.

  • At the result

    Calculation steps with rule reference

    Calculation steps and implemented rule references make the results traceable. Notes sit directly next to the figure.

  • In the close

    Lock the year

    The provision computation stays as evidence. The reporting phase works on a separate working copy.

  • Before filing

    Evidence snapshot and validation

    The GIR records why a jurisdiction could enter without a full computation. Validation runs before filing.

Selection criteria

What matters when choosing your software. And what Pillarworks delivers.

Regardless of the vendor: these criteria decide whether a solution carries a tax department’s annual cycle.

Selection criteriaPillarworks
Data importCbCR via Excel template, XML import or manual entry; an existing GIR can be imported.
Calculation transparencyCalculation steps and implemented rule references (OECD, local law) sit alongside the results.
ValidationRequired fields and implemented validation rules from the authorities’ error catalogues, before export.
Output formatsGIR XML with country profile, Excel reports with a computation trail, organisation chart as PDF, project file.
Annual cycleThree phases on one data set; years can be locked and structures carried into the following year.
Getting started and contactsA demo with the development team, scope and access agreed in conversation; no ERP integration required.

Advice remains available, on request from LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft under a separate engagement – it is simply not a prerequisite.

Org chart

The group structure, as it stands in the data.

Drawn automatically from the entered holdings, with intermediate holdings and partial ownership – zoom, fit, export as PDF.

Screen motion from Pillarworks · demo group · fictional values
LuCy

LuCy · Pillar 2 assistant

Expert knowledge the moment you need it. Right inside the workflow.

The built-in AI assistant knows the field you are working in and answers from a curated Pillar 2 knowledge base.

  • Context-sensitive field help

    At every input field: LuCy explains what belongs there.

  • Curated knowledge base

    Professionally maintained Pillar 2 knowledge, not the open internet.

  • Dedicated module

    LuCy is a dedicated, optional module of the platform.

LuCy is software help for subject-matter and usage questions – not tax advice.

A dedicated module of the platform

Screen motion from Pillarworks · LuCy · fictional values

Clear roles

Software by L+C Technology. Advice by LOHR+COMPANY.

We develop software. Tax advice is provided on request by the expert team of LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft.

On request, the expert team of LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft, an audit firm, supports the Pillar 2 cycle under a separate engagement. Using Pillarworks does not require an engagement, and an engagement does not require Pillarworks. Pillar 2 at LOHR+COMPANY (external link, opens in a new tab)

Security and operations

Your data. Exportable at any time.

What applies to every deployment – and what we agree with your IT before the start. The demo and the first conversation need none of your data.

  • Data ownership

    Exportable at any time

    Group structure, computations and reports as Excel, GIR XML and project file.

  • Traceability

    Down to the evidence

    Live-documented computation, locked years, evidence snapshot with the GIR.

  • LuCy

    Dedicated module, optional

    LuCy is a dedicated module and optional. We disclose which data it processes and where before the start.

  • With your IT

    Agreed before the start

    Hosting, roles and permissions, backups, deletion, data processing terms and reporting channels – with your IT and data protection team.

Technical and contractual documents are provided in our conversation.

All answers for your legal department

Demo

See Pillarworks using a fictional group.

Pillarworks in half a minute · application view, fictional values · The demo needs none of your data.

One hour with the team that develops Pillarworks. Afterwards we discuss scope and access for your team. What you see in the demo:

  1. 01Set up the group and import the country reports
  2. 02Safe harbour tests per jurisdiction with a plain-language finding
  3. 03Provision at closing, full computation at filing
  4. 04Validation and the GloBE Information Return as XML
  5. 05LuCy at a real input field

Request a demo

Read on

Let’s talk.

Questions about Pillarworks, its rollout or how it works together with LOHR+COMPANY – we answer personally.

Request a demo info@lctechnology.de

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