The product studio for the modern tax function.
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 for the authority. In-house, without an integration project – every figure with its calculation and rule reference.
Developed by Pillar 2 practitioners at LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft · Düsseldorf, Germany
No illustration: this is the application your tax department works with.
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 percent, a top-up tax is generally levied there; every year this means a provision, a computation and the GloBE Information Return.
Pillar 2 in briefWhat sets Pillarworks apart
Four founders. Tax practice, engineering, process and operations – at the same table.
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)
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.
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.
Responsibility
How Pillarworks works
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
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.
Enlarge detail (opens in a new tab) 
Enlarge detail (opens in a new tab) 02Phase 1 – Provision
Three tests per jurisdiction: de minimis, simplified ETR, routine profits.
The result per jurisdiction: covered or full calculation required.
Enlarge detail (opens in a new tab) 03Phase 1 – Provision
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.
Enlarge detail (opens in a new tab) 04Phase 1 – 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.
Enlarge detail (opens in a new tab) 05Phase 1 – Provision
The provision computation is retained as evidence.
The reporting phase works on a working copy; structure and master data carry into the next year.
06Phase 2 – Report & return
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.
Enlarge detail (opens in a new tab) GIR XML · in the authority’s format
Traceability
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 strategy · Safe harbour first
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.
| Jurisdiction | De minimis | Simplified ETR | Routine 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
Demo · Aurora Energie SE (fictional)
Recorded in the application: set up the group, import a GIR, provision and jurisdictions at a glance, next fiscal year.
Contact
Via the form, by email or phone. We get back to you personally and arrange a date.
One hour, online, with one of the founders – using the fictional group Aurora Energie SE. We do not need your data for it.
Scope and country profiles for your group. You receive the documents for IT, data protection and procurement before signing.
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.
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
