EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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Multinational enterprise groups for Pillar Two are required to mandatorily e-file their tax returns from 2025/26 onwards
In addition to being required to apply for a multinational enterprise (MNE) code and/or a joint venture (JV) code, Hong Kong constituent entities (HKCEs) of such groups will also be required to first mandatorily e-file their profits tax returns in either 2025/26 or 2026/27.
Clients who have any questions on the application for the MNE code and/or JV code and the mandatory e-filing requirement should contact their tax executive.