The questions before the decision. Sorted by your role.

Three things. First, practice: 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 Federal Central Tax Office (BZSt); Pillarworks maps exactly that path. Second, the result: country-by-country reports, safe harbour, computation, provision and GIR XML on one platform – up to the finished file in the authority’s profile, checked before download. Third, control: in-house, without an integration project and without an advisory engagement, every figure with its calculation path and rule reference.

Pillarworks generates the GloBE Information Return as XML following the OECD specification in the profile of the respective authority: for Germany the Federal Central Tax Office (prepared for upload in the BZSt online.portal), for Austria the BMF (FinanzOnline), for Sweden Skatteverket, for the Netherlands the Belastingdienst. Before download, the file is checked against the official XML schemas and the authority’s published validation rules; it is only produced once this check passes without errors. In Germany and Austria you upload the file in the authority’s portal; for Sweden and the Netherlands you use the submission channel provided there. Pillarworks does not submit the file itself.

There is no integration project. You start with the data your tax department already has: the country-by-country report as Excel or XML, the ownership data and the tax positions of the jurisdictions. An existing GIR can be imported; group structure and data are pre-filled and carried forward to the new fiscal year.

Then you show the path to the figure. Calculation steps and the reference to the OECD rule and local law sit at the result; the locked provision computation is retained as evidence, the Minimum Tax Verification Report documents it as a printable PDF, and the Excel export contains the calculation per jurisdiction and per entity. Your tax department provides the data.

No. You use Pillarworks on your own – without an advisory engagement. On request, the Pillar 2 team of LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft reviews your results before filing and advises on further tax questions – always under a separate engagement that you enter into directly with them. Neither requires the other.

Before you sign, we commit in writing to application servers and database in data centres in Frankfurt am Main, a separate data set per group and no access by L+C Technology without your instruction. Your data belongs to you: group structure, computations and reports can be exported as Excel, GIR XML and project file. IT and procurement will find a checklist on the security page showing what we commit to on hosting, access and deletion, and which of it is already in the product.

Checklist for IT and procurement →

Four founders with roots in tax practice and in the operations of an audit firm. In group engagements at LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft, the founders have taken Pillar 2 through the entire process several times – from the scoping analysis to filing the GloBE Information Return with the Federal Central Tax Office (BZSt). Developed in Düsseldorf.

The team →

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

Pillarworks is the Pillar 2 platform by L+C Technology GmbH (Düsseldorf) for group tax departments: group structure and country-by-country reports captured once, CbCR safe harbour tests per jurisdiction, provision and full calculation, and the GloBE Information Return as GIR XML following the OECD specification, checked before export, with country profiles for Germany, Sweden, Austria and the Netherlands – without ERP integration, with LuCy as its AI assistant.

For group tax departments that want to master Pillar 2 in-house – from a lean team to a department with many entities and jurisdictions. Our benchmark: professional depth at the level groups expect from the large audit firms – as software the tax department runs itself.

The Pillar 2 cycle through to the GIR XML: group structure and data entry, CbCR safe harbour tests, minimum tax computation, provision for the financial statements, GloBE Information Return as XML following the OECD specification, checked before export, analyses and exports. Plus LuCy, the AI assistant for questions on the rules and on using the platform.

Yes. “Report only” is a dedicated scope: enter the structure and the country-by-country reports, run the safe harbour tests, generate the GloBE Information Return – only the provision figures are omitted. If a jurisdiction drops out of the safe harbour, you move to the full calculation on the same platform; structure and country-by-country reports are already captured, and the entity data for that jurisdiction is added.

Pillarworks generates the GIR XML following the OECD specification with country profiles for Germany, Sweden, Austria and the Netherlands and checks the recorded data against the mandatory fields and the implemented validation rules before export. The XML file is only produced once the report passes validation without errors.

Yes. Pillarworks computes every jurisdiction of your group with the same engine under the OECD Model Rules. Whether a jurisdiction’s tax rules are recognised is checked per jurisdiction and fiscal year against the official register. For filing, there are country profiles for Germany (BZSt), Austria (BMF/FinanzOnline), Sweden (Skatteverket) and the Netherlands (Belastingdienst). They determine the file format and the authority’s validation rules; for all other jurisdictions Pillarworks produces the OECD standard format.

Yes. Tax groups, partnerships and flow-through entities, partially owned parent entities and the reduction for a flow-through ultimate parent are covered in the computation.

The comparison “prior-year approximation vs. GIR year” flags the jurisdictions that now require a full calculation in the fiscal year. For them the full calculation follows on the same platform – the data already entered is retained.

Yes. A previously generated GIR can be imported; group structure and data are pre-populated and carried forward into the new fiscal year.

GIR XML with country profile, Excel analyses with the calculation per jurisdiction and per entity, CbCR and safe harbour exports, constituent entity overviews, the org chart as PDF and the project file.

German, English and Swedish: interface, exports, entry templates and rule references.

The AI assistant built into Pillarworks. At every input field, LuCy explains the field and its meaning in the rules – based on an expert-maintained Pillar 2 knowledge base. LuCy is software help for questions on the rules and on using the platform – not tax advice.

Based on an expert-curated Pillar 2 knowledge base, not on open web search.

No. You start with the data your tax department already has: the country-by-country report as Excel or XML, the ownership data and the tax positions from each jurisdiction. A system integration is not a prerequisite.

Your data belongs to you: group structure, computations and reports can be exported as Excel, GIR XML and project file. Hosting, access, backups, deletion, contract documents and reporting channels are agreed with your IT and data protection departments before go-live.

Checklist for IT and procurement →

LuCy is a separate, optional module of the platform. Before go-live, we disclose in the technical and contractual documentation which data LuCy processes and where.

Security and data protection →

You receive the technical and contractual documentation on operation, data storage, roles and data processing before go-live – aligned with your IT and data protection departments.

What we commit to and what you receive →

None. The demo runs using the fictional group Aurora Energie SE, and the first conversation needs none of your figures either. Your own data only comes into play when you decide – after consultation with your IT and data protection departments and on a contractual basis.

Start with a one-hour demo using the fictional group Aurora Energie SE, run by one of the founders. We talk about your own structure, but you do not send us any data. We then discuss the feature scope and access for your team. From the first provision to the finished GIR file, the founders remain your contacts. The contact form or a short email to info@lctechnology.de is enough.

No. Pillarworks is software, and LuCy is software help for questions on the rules and on using the platform. We develop software. Tax advice is provided on request by the expert team of LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft.

L+C Technology develops Pillarworks and does not provide tax advice. Specialist advice beyond the software is provided on request by LOHR+COMPANY GmbH Wirtschaftsprüfungsgesellschaft – under a separate engagement you enter into directly with them. Neither requires the other.