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Calendar
Every date the engagement owes, each from its rule. The return due date for 2025 is read from the law's interest provision and is marked to be confirmed, with any extension decree. Add the dated ones to a calendar.
Every deadline from its rule; the 60-day countdown on a notice.
| Date | What | Who | Rule |
|---|---|---|---|
| 31 Dec 2025 311 days ago | Country-by-country notification for 2025: whether it is the reporting entity, or who is and where it is resident By the last day of the reporting year; 2024 revenue €1,120,000,000; whether it was made is to be established | 2 companies
| L.205(I)/2012 Annex III §II.3–4 |
| 11 Nov 2026 in 4 days | Client to send: Board minutes approving the development budget | Helios Lane Inc. | Information request |
| 20 Nov 2026 in 13 days | Client to send: Accounts for 2025, Helios Lane IP Ltd | Helios Lane IP Ltd | Information request |
| 21 Nov 2026 in 14 days | Requested internally: Licence agreement comparables search, Licence of the platform software | The practice's database team | Information request |
| 30 Nov 2026 in 23 days | Pillar Two: the 2024 filings and payment due before 30 November 2026 — no fines, interest or charges if made by this date The information return, the notifications, the top-up tax return and the payment | Helios Lane Software | Pillar II FAQ: 30 Nov 2026 |
| 31 Dec 2026 in 54 days | Country-by-country report for 2025, 12 months after the year end The Ultimate Parent Entity, Helios Lane Inc. (US), files where it is resident; whether a Cyprus company must file in its place (Annex III, Section II point 1) turns on that jurisdiction's rules and agreements with Cyprus — to be confirmed by the practice | Helios Lane Inc. | L.205(I)/2012 s.7Γ |
| 31 Dec 2026 in 54 days | Country-by-country notification for 2026: whether it is the reporting entity, or who is and where it is resident By the last day of the reporting year; 2025 revenue €1,190,000,000 | 2 companies
| L.205(I)/2012 Annex III §II.3–4 |
| 31 Mar 2027 to be confirmed by the practice in 144 days | Local File prepared, with the quality-assurance check by a certified accountant By the return due date for 2025, audited accounts (K.D.P. 273/2022 reg. 3) | 2 companies
| ACT, to 2025 · to be confirmed by the practice |
| 31 Mar 2027 to be confirmed by the practice in 144 days | Summary Information Table filed with the income tax return With the return for 2025 (ITL s.33(10)) | 2 companies
| ACT, to 2025 · to be confirmed by the practice |
| 31 Mar 2027 in 144 days | Pillar Two: top-up tax information return for 2025, 15 months after the year end May be filed centrally elsewhere, with a notification in Cyprus | Helios Lane Software | L.151(I)/2024 s.45(7) |
| 31 Mar 2027 in 144 days | Pillar Two: GloBE notification — any change since it was made, for 2025 By the information return deadline; T.D.332, or T.D.334 by a designated local entity | Helios Lane Software | L.151(I)/2024 s.47 |
| 30 Apr 2027 in 174 days | Pillar Two: top-up tax return and payment for 2025, 30 days after the information return deadline By each Cyprus entity owing top-up tax: income inclusion rule, UTPR or the Cyprus domestic top-up tax (s.48) | Helios Lane Software | L.151(I)/2024 s.45(7) |