Product overview
From the 2259-SD return to the filed GIR
Pilier2XML is a web application that supports MNE Groups and their advisors in preparing the French information return form 2259-SD (Pillar Two / GloBE Information Return) and in generating the GLOBE_OECD XML file conforming to the DGFiP schema, ready to file on impots.gouv.fr.
Published by Decuma SAS, it is built for Pillar Two practitioners: in-house tax teams as well as accounting and advisory firms.
Commercial document. Publisher: Decuma SAS. Last update aligned with the DGFiP v3 documentation (June 2026).
What sets us apart
Technical conformity built in
Official GLOBEXML 1.0 schema (31 types, 270+ GIR codes), XML conformity checks, local DGFiP checks (Annexe 3) and functional consistency checks — all executed before the file is generated.
100% local and private
No account, no tax-data server, no cloud. SIRENs, TINs, amounts and elections never leave the browser; even the DGFiP checks run locally.
Full traceability
Audit file, SHA-256 hash of the file, field-by-field provenance (entered / imported / rolled over).
A solution that keeps pace
Updated as the OECD specifications and DGFiP requirements evolve.
Key features
Deterministic XML import
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 loss.
Fiscal Year rollover (N-1 → N)
The previous Fiscal Year's return becomes the draft for the current one in one click; you only enter what changed.
Guided form (sections 1.1 to 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), with contextual help and auto-save.
DGFiP checks & XSD validation
Official checks run before filing: blocking errors and warnings listed with their XSD references and CGI articles, in a signed PDF report ready to annex. Every XML is revalidated against the GLOBEXML 1.0 schema in the browser.
GIR file generation
DGFiP character cleaning (NFD, diacritics, control characters, XML escaping, truncation), cardinalities respected, built-in preview, GZIP compression in one click.
Auditor pack
A single PDF assembling the SHA-256 hash, check verdicts, XSD validation, data provenance and the XML itself — ready for statutory auditors.
AES-256 encrypted backup
Export all returns into a single password-protected file, archivable or restorable on another machine, with no server dependency.
In short
A desktop application for tax professionals, conforming to the DGFiP v3 documentation (June 2026), that secures the 2259-SD from data entry to filing while guaranteeing total data confidentiality.
Secure your 2259-SD, from data entry to filing.
Contact — Gérard Abidri, President, Decuma SAS · Pilier2XML.