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Module · GloBE deferred taxes · Article 4.4

Pillar Two deferred taxes: the Deferred Tax Adjustment, justified by Constituent Entity

The deferred tax module is a filing type in its own right, alongside the 2259-SD return. It structures the collection of deferred tax attributes entity by entity, applies the Article 4.4.1 recast and returns the amounts of the Section 3.2.2 items — what you need to document the Deferred Tax Adjustment you report. Built for in-house group tax teams and for firms collecting from their clients' subsidiaries.

Request the module See the collection documents

Eight collection documents, numbered under Section 3.1.2

Everything collected is collected per Constituent Entity: the documents sit under “3.1.2 Deferred tax computation by Constituent Entity”, in the order they are served.

  1. 3.1.2.0

    Mapping — roll-forward of deferred taxes recognised in the balance sheet

    The entity's accounting starting point. Optional: it serves no breakdown line; it gives the target against which the computed expense is checked.

    Reconciliation
  2. 3.1.2.1

    Tax temporary differences

    The core of the collection: analysis of the year's movements, from opening to closing, and the resulting deferred tax expense.

    Article 4.4.1 Repeatable by pair of rates
  3. 3.1.2.2

    Loss carry-forwards

    Movements in losses analysed by origin, including those Article 9.1.2 distinguishes. The Article 4.4.3 election, with the years it was made and revoked, drives the recast rate.

    Article 4.4.3 Article 9.1.2 Repeatable by pair of rates
  4. 3.1.2.3

    Carried-forward capital gains and losses

    The entity's reduced-rate scope, on the same grid as the tax temporary differences.

    Article 9.1.2 Repeatable by pair of rates
  5. 3.1.2.4

    Disallowed Accruals

    The deferred tax liabilities Article 4.4.1 (b) sets aside, including those under the Unclaimed Accrual Election of Article 4.4.7. Amounts entered are taxes, not bases: no rate, no recast.

    Article 4.4.1 (b) Article 4.4.7
  6. 3.1.2.5

    Tax credits

    The entity's stock of tax credits and its movements; credits generated before the Transition Year are kept separate.

    Article 4.4.1 (e)
  7. 3.1.2.6

    Substitute Loss Carry-forward DTA

    Reads the substituted tax credits column of 3.1.2.5 and forms the Substitute Loss Carry-forward DTA from it, tracked at the Minimum Rate and filed in line (g) of the breakdown.

    Article 4.4.1 (e)
  8. 3.1.2.7

    Temporary differences on adjustments

    The second core document, for differences arising from adjustments, on the same movements grid as 3.1.2.1.

    Article 4.4.1 Repeatable by pair of rates

On the grids that carry a rate, the Article 4.4.1 recast uses a single rate: the lower of the closing rate and the 15% Minimum Rate. In the Transition Year, the boxes Article 9.1.1 sets aside are closed to entry.

From jurisdiction to output

  1. 01

    General information

    The Reporting Fiscal Year, the type of Consolidated Financial Statements, the Financial Accounting Standard and the presentation currency apply to the whole collection.

  2. 02

    Jurisdictions and sub-groups

    Per jurisdiction: Transition Year, Box 18 (Transitional rules), the Article 4.4.3 election and its years, whether Article 9.1.2 deferred tax attributes are held, declared sub-groups. Each sub-group opens its own computation.

  3. 03

    Constituent Entities

    The module keeps its own reference table: name, TIN, tax jurisdiction, sub-group type. Collection documents attach to the Constituent Entity.

  4. 04

    Collection documents

    One document per kind of attribute, repeatable by pair of rates (opening; closing) where an entity does not unwind all its items at the same rate.

  5. 05

    Output

    The documents return the Section 3.2.2 items of the 2259-SD they feed, with the sign converted on output: the collection follows the accounting convention, the form expects positive amounts.

  6. 06

    Next Reporting Fiscal Year

    « Prepare the next Reporting Fiscal Year » creates the following year's filing: each document's computed closing becomes its opening, at the prior year's closing rate. The prior year's filing stays unchanged.

What the output gives you

The Section 3.2.2 items of the 2259-SD

The Section 3.2.2.1 (a) high-level summary, the Section 3.2.2.1 (b) breakdown of the adjustments and, in the Transition Year, the Section 3.2.2.3 (a) block: each document returns the lines it carries, and a map shows where each of the sixteen breakdown lines is collected.

A reconciliation with the consolidated accounts

On the temporary differences, the deferred tax expense entered as it appears in the Consolidated Financial Statements is compared with the computed expense [A]; a gap points to a mis-entered line.

PDF printing and CSV export

Each collection document prints on its own as a landscape PDF, column headers repeated on every page. The whole collection exports as CSV, one row per value, with entity, document, block and measure named — to review and archive.

Computed and kept in your browser

The same architecture as the 2259-SD: collection, computations, PDF printing and CSV export run on your machine, and the filing is saved in the browser's local storage. No deferred tax data — entity names, TINs, bases, amounts — is sent to our servers. The details are on the Security & data sovereignty page.

What the module does not do

  • It deposits nothing: no file for the DGFiP is produced from this filing.
  • It does not feed the 2259-SD automatically: the two filings are separate, each with its own entities, and the amounts returned are reported in the return.
  • Three documents of the framework — attributes excluded under Article 9.1.2, the Article 4.4.4 recapture, GloBE Income or Loss adjustments under Article 4.4.1 (a) — are not yet open for entry.

Frequently asked questions

Does the module feed my 2259-SD automatically?
No. The deferred tax filing is a separate filing type, with its own Constituent Entity table. Its output blocks present the amounts of the Section 3.2.2 items; you report them in the return. Nothing is transferred automatically between the two filings.
Does the module produce a file to deposit?
No. It collects and computes; no file is deposited with the DGFiP from this filing. The GLOBE_OECD file remains that of the 2259-SD.
How is the recast to the Minimum Rate handled?
On the grids that carry a rate, the recast rate is the lower of the closing rate and the 15% Minimum Rate (Article 4.4.1); for loss carry-forwards, the Article 4.4.3 election raises it to the Minimum Rate. Disallowed Accruals and tax credits, entered as tax amounts, are not recast.
How do I move from one Reporting Fiscal Year to the next?
From the dashboard, « Prepare the next Reporting Fiscal Year » creates a new filing. Each document's computed closing becomes its opening line, and the prior year's closing rate its opening rate; jurisdictions, the Constituent Entity table and the documents per rate pair carry over, and the Reporting Fiscal Year moves forward by one. The period's movements and the output entries start empty.
Where is the data stored?
In your browser, like the 2259-SD return. Computation, PDF printing and CSV export run locally; no collection data is sent to a server.

Invitation-only access, opened code by code

The module is not enabled by default: it is opened on your access code, on request.

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