Terms of Service

Last updated: April 2026

1. Acceptance of terms

By accessing or using the Pillar2 website (pillar2.com) or the Pillar2 compliance software platform (together, the "Services"), you agree to be bound by these Terms of Service ("Terms"). If you are using the Services on behalf of an organisation, you represent and warrant that you have the authority to bind that organisation to these Terms. If you do not agree to these Terms, you must not access or use the Services.

2. Description of Services

Pillar2 provides a cloud-based compliance software platform designed to assist multinational groups with their obligations under the OECD Pillar 2 Global Anti-Base Erosion (GloBE) rules. The platform includes tools for safe harbour assessment, GloBE income and effective tax rate calculations, substance-based income exclusion computations, and GloBE Information Return preparation.

The website also provides free interactive tools, including a safe harbour checker, top-up tax estimator, and country adoption tracker, which are provided for informational purposes only.

The Services do not constitute tax, legal, or financial advice. The outputs of the platform and the free tools are based on the data you provide and the rules as implemented in the software. You are responsible for the accuracy of input data and for verifying all outputs with qualified professional advisers before relying on them for compliance, reporting, or any other purpose.

3. User accounts and obligations

To access certain features of the platform, you may be required to create an account. You agree to:

• Provide accurate, complete, and current information during registration and keep it updated
• Keep your login credentials confidential and not share them with unauthorised individuals
• Notify us immediately if you become aware of any unauthorised access to your account
• Accept responsibility for all activity that occurs under your account

You must not use the Services for any unlawful purpose, attempt to gain unauthorised access to the platform or its underlying systems, interfere with the operation of the Services, or use automated tools to scrape or extract data from the website or platform.

4. Your data

You retain ownership of all data you upload or input into the platform ("Your Data"). By using the Services, you grant Pillar2 a limited licence to process Your Data solely for the purpose of providing the Services to you. We will not use Your Data for any other purpose without your explicit consent.

You are solely responsible for the accuracy, legality, and completeness of Your Data. You warrant that you have all necessary rights and permissions to upload Your Data to the platform.

Our handling of personal data is governed by our Privacy Policy, which forms part of these Terms.

5. Intellectual property

All content on the Pillar2 website and platform, including text, software, code, design, graphics, interfaces, and documentation, is the property of Pillar2 or its licensors and is protected by intellectual property laws. You may not copy, modify, distribute, sell, or create derivative works from any part of the Services without our prior written consent.

The Pillar2 name, logo, and associated branding are trademarks of Pillar2. You may not use these marks without our prior written permission.

Nothing in these Terms transfers ownership of any intellectual property from either party to the other.

6. Subscription and payment

Access to the Pillar2 platform is provided on a subscription basis. The scope of your subscription, applicable fees, payment terms, and any usage limits are set out in the separate order form or service agreement between you and Pillar2. In the event of any conflict between these Terms and your service agreement, the service agreement prevails with respect to the subject matter covered.

The free interactive tools on the website are provided without charge and may be modified, suspended, or discontinued at any time without notice.

7. Availability and support

We aim to ensure the platform is available reliably, but we do not guarantee uninterrupted or error-free access. We may suspend access temporarily for maintenance, updates, or for reasons beyond our reasonable control. Where planned maintenance is required, we will provide reasonable advance notice.

Support terms, including response times and available channels, are specified in your service agreement.

8. Limitation of liability

To the maximum extent permitted by applicable law:

• The Services are provided "as is" and "as available" without warranties of any kind, whether express, implied, or statutory, including implied warranties of merchantability, fitness for a particular purpose, and non-infringement.
• Pillar2 does not warrant that the calculations, outputs, or information provided by the Services are complete, accurate, or suitable for any specific compliance or reporting purpose. You are responsible for verifying all outputs with qualified professional advisers.
• In no event shall Pillar2 be liable for any indirect, incidental, special, consequential, or punitive damages, including loss of profits, loss of data, loss of business opportunity, or tax penalties, whether arising from contract, tort (including negligence), or otherwise, even if Pillar2 has been advised of the possibility of such damages.
• Pillar2's total aggregate liability arising out of or in connection with these Terms or the Services shall not exceed the total fees paid by you to Pillar2 in the twelve (12) months immediately preceding the event giving rise to the claim.

Nothing in these Terms excludes or limits liability for death or personal injury caused by negligence, fraud or fraudulent misrepresentation, or any other liability that cannot be excluded or limited under applicable law.

9. Indemnification

You agree to indemnify and hold harmless Pillar2, its officers, directors, employees, and agents from any claims, damages, losses, liabilities, and expenses (including reasonable legal fees) arising out of or in connection with your use of the Services, your breach of these Terms, or your violation of any applicable law or regulation.

10. Termination

We may suspend or terminate your access to the Services at any time if you breach these Terms, if required by law, or for any other reason with reasonable notice. You may terminate your use of the Services at any time by ceasing to use the website and, if applicable, by following the termination procedures in your service agreement.

Upon termination, your right to access the platform ceases immediately. We will handle Your Data in accordance with the data retention provisions in your service agreement and our Privacy Policy. Sections of these Terms that by their nature should survive termination will remain in effect, including intellectual property, limitation of liability, indemnification, and governing law.

11. Governing law and jurisdiction

These Terms are governed by and construed in accordance with the laws of England and Wales. Any dispute arising out of or in connection with these Terms or the Services shall be subject to the exclusive jurisdiction of the courts of England and Wales.

12. Changes to these terms

We may update these Terms from time to time. Where changes are material, we will notify you by posting a revised version on our website with an updated "Last updated" date. Your continued use of the Services after such changes constitutes acceptance of the revised Terms. If you do not agree to the updated Terms, you should discontinue your use of the Services.

13. General

• Entire agreement: These Terms, together with the Privacy Policy and any applicable service agreement, constitute the entire agreement between you and Pillar2 with respect to the Services.
• Severability: If any provision of these Terms is found to be invalid or unenforceable, the remaining provisions will continue in full force and effect.
• Waiver: No failure or delay by Pillar2 in exercising any right under these Terms shall constitute a waiver of that right.
• Assignment: You may not assign or transfer your rights or obligations under these Terms without our prior written consent. Pillar2 may assign its rights and obligations without restriction.

14. Contact us

If you have any questions about these Terms, please contact us at:

Pillar2
Email: legal@pillar2.com