This document contains the revised user guide for the GloBE Information Return (GIR) XML Schema, which supports the automatic exchange of information of GIR information as part of the implementation of the Global Minimum Tax.
The revised GIR XML Schema and User Guide reflect recent 2026 revisions to the GIR following the adoption of the Side-by-Side Package by the OECD/G20 Inclusive Framework on BEPS, as well as a number of technical improvements.
The previous version of the GIR XML Schema and User Guide (released in January 2025) will continue to apply to exchanges until 15 June 2028. This October 2026 edition will apply from 25 June 2028 for all exchanges, including those relating to amendments and corrections of previously exchanged GIR information.
While the XML Schema has been primarily designed to facilitate the exchanges of GIR information between tax administrations, it may also be used for domestic GIR filings, where permitted under the domestic laws of the relevant jurisdiction.