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Pilier2XML
Next 2259-SD filing deadline: 31 March 2027 for Fiscal Years ending 31 December 2025 — the fifteen-month period under Article 223 WW-II of the French Tax Code. See the filing calendar (in French)

INVITATION-ONLY ACCESS · PILLAR TWO · FORM 2259-SD

From the 2259-SD return to the filed GIR XML.

Generate your GloBE Information Return — French form 2259-SD — as an XML file conforming to the official GLOBE_OECD schema required by the French tax administration (DGFiP). Import your existing XML, roll the previous Fiscal Year forward, and run the official checks before filing on impots.gouv.fr.

exemple-GIR-2259-SD.xml · tree view
13 elements · schema-valid
Conforms to DGFiP v3 (June 2026) GLOBE_OECD schema GlobeXML 1.0 OECDGlobeTypes 5.0 Annexe 1: element-by-element specification v3 Art. 223 WW & 1729 F bis of the French Tax Code

A €100,000 fine per return not filed, or filed late.

Article 223 WW of the French Tax Code (CGI) requires groups within the scope of the GloBE rules to file an annual information return in France; the €100,000 fine per missing or late return is set by Article 1729 F bis. The return is due within fifteen months of the last day of the Fiscal Year — eighteen months for the first Fiscal Year in scope. The required format is an XML file conforming to the GLOBE_OECD schema: not Excel, not PDF.

Penalty details (Art. 1729 F bis, in French) →

How it works: 3 steps

From data collection to XML transmission, Pilier2XML supports every step of your filing process.

01

Pre-fill or enter your data

Enter your data manually or import it from an Excel template, in an interface available in French and English, with reading keys aligned with form 2259-SD.

Follow the guided form through sections 1.1 to 3.4.3, with contextual help at every step.

No XML knowledge needed: the GLOBE_OECD XML file is generated automatically by Pilier2XML. You can also re-import a GLOBE_OECD XML file already filed, or roll your previous Fiscal Year forward in one click to prepare the next one.

No account. No cloud. No server. Your data is processed and stored locally in your browser. Nothing passes through our servers.

XML round-trip N-1 → N Contextual help
02

DGFiP & XSD checks

Run the official DGFiP checks before filing. Blocking errors, warnings, XSD references and CGI articles in a PDF report ready to annex. The XML is revalidated against GLOBEXML 1.0 in the browser.

DGFiP/CONTROL XSD PDF report
03

Generate & file

One click produces the conformant XML: DGFiP character cleaning applied, cardinalities respected. Compress to GZIP and file on impots.gouv.fr through the Pillar Two GIR service.

P2_2024_SIREN_*.xml.gz
  • Built for Pillar Two practitioners — An application shaped by the needs encountered in real filing work.

  • A guided approach — Reading keys, contextual help and user guidance throughout the return.

  • Technical conformity built in — DGFiP checks, OECD XML schema validation and functional consistency checks.

  • Full traceability — Detailed audit file, integrity attestation and processing history.

  • A solution that keeps pace — Updated as the OECD specifications and DGFiP requirements evolve.

Everything you need to file your GIR.

Built for in-house tax teams of mid-size and multinational groups, and for firms handling several client groups in parallel.

XML import: deterministic pre-fill

Re-import any GLOBE_OECD XML (a filed return, a test set, another tool's export). Every element lands exactly in its field: 1:1 with the schema, no interpretation, no loss.

GLOBE_OECD XML round-trip 1:1

Fiscal Year rollover (N-1 → N)

Your previous Fiscal Year's return becomes the draft for the current one in one click: SIREN, entities, elections and GIR statuses already in place. You only enter what changed.

N-1 → N 1-click

Auditor pack: signed PDF in 1 click

A single PDF assembling everything: SHA-256 hash of the XML, DGFiP check verdicts, XSD validation, field-by-field provenance (entered / imported / rolled over) and the XML itself attached. Ready for your statutory auditors.

SHA-256 embedded XML Provenance

Guided form, sections 1.1 → 3.4.3

Every table of Annexe 2: UPE, Constituent Entities, Safe Harbours, Effective Tax Rate, and the full Section 3.2.4 (GloBE Income or Loss, deferred taxes, elections, International Shipping per entity).

Annexe 2 full 3.2.4 auto-save

Built-in DGFiP checks

Run the official checks before filing. Blocking errors and warnings listed with their XSD references and CGI articles. A signed PDF report ready to annex to your return.

DGFiP/CONTROL PDF report §7.1

XSD validation in the browser

Every generated XML is revalidated against the official OECD GLOBEXML 1.0 schema (31 types, 270+ GIR codes), without leaving the application and before any filing on impots.gouv.fr.

GLOBEXML 1.0 31 types 270+ GIR

GIR XML ready to file

DGFiP character cleaning (NFD, diacritics, control characters, XML escaping, 200/170-char truncation) applied silently. Built-in XML preview. GZIP in one click.

§7.1 characters GZIP P2_*.xml.gz

100% local and private

No account, no cloud, no tax-data server. Your SIRENs, TINs, deferred tax amounts and elections never leave your browser — even the DGFiP checks run locally.

local storage no account no cloud

AES-256 encrypted backup

Export all your returns into a single encrypted file, protected by a password only you know. Archive it, share it with colleagues, or restore it on another machine — no server dependency.

AES-256 PBKDF2 password-gated

No tax data ever passes through our servers.

Returns are saved in your browser's local storage — XML generation, DGFiP checks and XSD validation all run client-side. Only the access code and the waitlist signup involve any network exchange; everything else stays with you.

No tax data, no TIN, no amount leaves your machine. You control every export: a generated XML file, a PDF check report, or an encrypted auditor pack you archive wherever you choose.

For firms: each client group's data stays compartmentalised in your browser — no client return ever transits a server or mixes with another engagement.

Our servers
no transfer
browser · local storage
Your return
P2_2024_SIREN_*
kept on your machine
Local · nothing leaves

Preview: exemple-GIR-2259-SD.xml

The XML file you are going to file.

Excerpt from the sample file generated by the tool and validated against GLOBEXML 1.0 — fictitious data. Read it element by element before even requesting access.

exemple-GIR-2259-SD.xml schema-valid
<?xml version="1.0" encoding="UTF-8"?>
<GLOBE_OECD xmlns="urn:oecd:ties:globe:v2">
  <MessageSpec>
    <SendingEntityIN>107208563</SendingEntityIN>
    <TransmittingCountry>FR</TransmittingCountry>
    <ReceivingCountry>FR</ReceivingCountry>
    <MessageType>GIR</MessageType>
    <MessageRefId>FR2024FR107208563YCWUC51P</MessageRefId>
    <MessageTypeIndic>GIR101</MessageTypeIndic>
    <ReportingPeriod>2024-12-31</ReportingPeriod>
  </MessageSpec>
  <GLOBEBody>
    <FilingInfo>
      <FilingCE>
        <ResCountryCode>FR</ResCountryCode>
        <Name>DECUMA</Name>
        <TIN issuedBy="FR" TypeOfTIN="GIR3001">107208563</TIN>
        <Role>GIR401</Role>
      </FilingCE>
    </FilingInfo>
    <GeneralSection>
      <UPE><OtherUPE><ID>
        <Name>DECUMA</Name>
        <Rules>GIR202</Rules> <Rules>GIR204</Rules>
        <GlobeStatus>GIR301</GlobeStatus>
      </ID></OtherUPE></UPE>
      <!-- … Constituent Entities, Summary, DocSpec, full file below -->
    </GeneralSection>
  </GLOBEBody>
</GLOBE_OECD>

J'ai testé Pilier2XML : l'ergonomie est immédiate, l'interface claire et la saisie intuitive.

Les contrôles intégrés sécurisent le dossier.

La génération du fichier XML est entièrement automatisée, sans manipulation technique.

L'utilisateur saisit, l'application produit.

Pilier2XML assiste le fiscaliste et fiabilise la déclaration.

Translation from the French original

I tested Pilier2XML: it is immediately usable, the interface is clear and data entry intuitive.

The built-in checks safeguard the filing.

Generating the XML file is fully automated, with no technical handling.

The user enters the data; the application produces the file.

Pilier2XML supports the tax specialist and makes the return more reliable.

Vianney Imbert — Head of Finance & Operations · China Construction Bank

Ready to generate your 2259-SD file?

Free evaluation access — your data stays in your browser.

The questions we hear most often.

Why not stay in Excel?
The Excel template published by the DGFiP is a data-entry aid, but the administration does not accept that file for filing: it requires an XML file conforming to the official schema. Pilier2XML starts from the same information you would enter in Excel, but delivers the fileable XML directly. No re-keying, no manual conversion — which is where most errors creep in. Understanding the GIR XML file (guide in French)
What are the filing deadlines?
The first deadline was 30 June 2026, for Fiscal Years ending 31 December 2024 — the eighteen-month period that applies to the first Fiscal Year in scope. Thereafter, Article 223 WW-II of the French Tax Code brings filing back to fifteen months from the end of the Fiscal Year: 31 March 2027 for a Fiscal Year ending 31 December 2025. For late or missing filings, Article 1729 F bis of the French Tax Code sets a fine of €100,000 per return. Guide: the 2259-SD filing calendar (in French)
How is conformity guaranteed?
The file produced follows exactly the official GLOBEXML 1.0 schema (with the OECDGlobeTypes 5.0 types) and the filing rules of the DGFiP user guide in force: forbidden characters (§7.1), maximum lengths, MessageRefId/DocRefId structure, cardinality of every element. Two successive verifications: DGFiP checks while you enter data, then a full XSD revalidation of the final XML — in your browser, before any filing. Judge for yourself: a sample GIR file and its check report are downloadable below. Download a sample GIR file (XML)
Is a schema-valid file an accepted file?
No — and that distinction is what decides a filing. XSD validation answers one question: does the file have the shape the GLOBEXML 1.0 schema describes. The DGFiP runs three successive levels of checks when it integrates the file (user guide, § 6.1): conformity and structure, then the consistency of the data within the file, then its consistency with data already held in the DGFiP's information system. A filed file is treated as valid only where no blocking anomaly is raised by any of them — so a schema-valid file can still come back « Rejeté » in the compte rendu métier, the filing report. That is what the Annexe 3 checks are for: they run inside Pilier2XML before you file, each with its code and the French Tax Code article behind it, and are printed as a PDF report.
What happens when the rules change?
The DGFiP specifications evolve: new elements, changes to country-code or status lists, and so on. These changes are tracked and integrated into the application at each official update. Returns you have already entered remain usable and are checked against the most recent version before generation.
Is my data really local?
Yes. Your return (entities, jurisdictions, amounts, Effective Tax Rate computations) is stored only in your browser, on your machine. Our servers receive none of its content: they serve the page, validate your access code, and handle the waitlist signup. Nothing more.
Will access stay free?
Evaluation access is free — no card, no commitment; it is granted on a temporary and revocable basis (Terms of Use, art. 9 bis). If a paid offering is introduced, users will be told in advance: nothing changes without notice. In any case your returns are yours: they live in your browser and can be exported at any time (generated XML, AES-256 encrypted backup), independently of any subscription.
Firm or advisor: how do I handle several client groups?
The dashboard manages several returns side by side: one per client group, each with its own entities, jurisdictions and versions. The data never passes through our servers: it stays in the browser of the machine where it was entered, which eliminates the risk of accidentally transporting a client's return. Each access code covers two devices by default; mention "firm" in the request form for a seat count matched to your team.

Your GIR file, ready to submit.

I already have an invitation code

Pick up your return where you left it — your data stays in the browser.

Open the app
Free evaluation access

Request your access

Invitation-only access, free for the evaluation period. Requests are reviewed as they come in, within the capacity of the evaluation programme. Once your request is approved, your access code is sent by email within 24 to 48 business hours.

Free evaluation access · No commitment · DGFiP-conformant · Data kept in your browser.

The information collected in this form is recorded by Pilier2XML to handle your request and transmitted through our processor Web3Forms. It is kept for the time needed to process your request. Under Regulation (EU) 2016/679 and the amended French Act No 78-17, you may exercise your rights of access, rectification, objection, restriction, erasure and portability by writing to contact@decuma.fr.

Evaluating Pilier2XML for your group or your firm? Request a quote.