APH · 10-Q · 2026Q3 · Full report

Pillar Two Global Minimum Tax

AMPHENOL CORP /DE/ · 2026-10-30 · Importance 7 · Surprise 6

The company reported that Pillar Two implementation had no material impact on its condensed consolidated financial statements in the three and nine months ended September 30, 2026. It also did not currently expect a material impact on operations, financial condition, or cash flows. The company said that enacted and future legislation in countries where it operates could increase tax complexity and affect its U.S. and non-U.S. tax provision.

Key facts

• Amphenol does not currently expect Pillar Two to have a material impact on operations, financial condition, or cash flows in the future, but will continue evaluating it as countries adopt legislation and issue guidance. source
• Pillar Two implementation had no material impact on Amphenol’s condensed consolidated financial statements for the three and nine months ended September 30, 2026. source