Deciphering Pillar Two - The first P2 Award
Knowledge + Experience + Values = Exceptional Value for the Student
Pillar Two is the most monumental change in International Taxation for decades. In 2025 the CIOT announced that they would hold their first exam for the P2 Award in June 2026 and Johann was one of the few training providers. I had already attended one of Johann's one-day Pillar Two courses in 2025, so was familiar with his teaching style.
Johann's fees are significantly lower than those of his competitors. This is not because the product is of a lesser quality. It is because Johann wants his courses to also be accessible to those from developing countries, for whom the fees charged by some of his competitors would be a fortune, when converted into their domestic currencies. So, you know straight off the bat that the motive is not only commercial. There is a healthy dose of idealism or as he puts it “activism” there too. I was paying for this course from my own (modest) resources, so the choice of training provider was clear from the start.
Our first class started on Wednesday 18th February 2026. We were meant to go only till some time in May, but we ended up having classes all the way up to the exam (at no extra charge) except the last Wednesday perhaps. This was because students needed extra assistance or had questions or doubts which needed to be resolved. And Johann was always there: generous, ready to take the additional class and provide the required guidance without considering his other commitments and responsibilities. When he found that some students needed extra guidance in International Tax concepts such as PEs & Tax Credits, he offered to hold an additional class (again at no extra cost).
So, there is a theme here. Johann provides training but the motive is not solely commercial.
Johann has spent his career in International Tax (see his LinkedIn profile). He has a passion for the subject and he wishes to pass on his knowledge, experience & understanding to his students so that they can be in the best position to write the exams, succeed & become better tax professionals. And working with us he has tried his best to make sense of the complex & dynamic world of Pillar Two & help us all to arrive at a shared understanding which would enable us to succeed in the exams.
The challenges were significant: 1. Very complex subject matter. 2. A dense, long-winded commentary which frequently becomes incomprehensible. 3. Lack of examples – especially when you need them most and 4. Of course, the pressure of time.
The CIOT recommends 100 hours of total effort, but that is a very significant understatement. I would easily put the total required effort at at least 350 to 500 hours, depending of course on one’s background and whether one is working in/ has some prior experience in the area or not. Anyway, the important thing is that despite all these challenges, we finally emerged on the other side with a clearer understanding of the subject matter & confidence in applying the principles to real-world situations. Most of us did quite well on the exam & I’m sure that the pass-rate will be very high.
Johann brings his passion for the subject to his teaching. He also brings his real-world Pillar Two experience. There are hardly any (if any) other training providers who are also preparing and filing the Pillar Two or Globe Information Returns. But Johann is filing those returns for MNCs too. He is also involved in discussions with the OECD, IBFD and the Tax Executives Institute to name a few other bodies. Thus, he is right at the coalface & brings that knowledge & experience to his teaching.
Finally, apart from his knowledge and experience, I think what sets Johann & BetterTax ApS apart are Johann’s values as an individual, which he brings to the learning experience. The most significant of these are:
1. Commitment – to provide the best possible learning experience to students
2. Honesty - to admit where he is unsure of his interpretation
3. Discipline – Never once being late for a class
4. Helpfulness – Being available when needed (the extra International Tax class or the extra revision/ problem-solving classes)
5. Dedication – reviewing students’ essay-type answers & providing detailed feedback. Ensuring that these are provided to students before the next class.
6. Respect – for students, for their privacy & not wanting them to feel in any way pressured to do anything they don’t want to do,
7. Consideration for students – understanding that they are from different backgrounds, with varied motivations, skills and objectives & ensuring that no student feels uncomfortable or out of place or that they are ignored or don’t have a chance to speak or are not being listened to etc.
I'll be signing up for both of his other classes and I cannot recommend the experience enough!