Overview
The Belgium Pillar Two GIR Form is a jurisdiction-specific tax form used to report Belgium’s GloBE Information Return as part of Pillar Two compliance. It captures all required GloBE income, covered taxes, ETR data, and QDMTT computations in line with Belgium’s legislative implementation. This template aligns fully with Belgium’s Pillar Two rules and the OECD Global Minimum Tax (GloBE) framework, including the EU Minimum Tax Directive (2022/2523) as transposed into Belgian law.
/NA/Original-Language.webp? "Belgium Belgium Pillar 2 GloBE Information Return Form form preview")
What's Included
- Forms Library
Belgium’s Pillar Two filing landscape has evolved rapidly following the transposition of the EU Minimum Tax Directive. Orbitax ensures that the latest Belgium-specific GIR forms are published promptly after local authorities release or update them, so teams are never left working from an outdated version.
- Fillable Forms
Belgium GIR Forms in the Orbitax library are ready to use and can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution, reducing manual entry and supporting consistent, accurate filings.
- Certified Translations
Belgium operates across three official languages — Dutch, French, and German. Orbitax forms include built-in certified translations to support multilingual tax filings, allowing teams to review and complete the GIR Form in their preferred language and reducing the risk of misinterpretation.
- Validation and Review
Before the Belgium GIR Form is submitted, Orbitax runs automatic validation checks to confirm that all required sections are complete and to flag any potential errors. This ensures that filings meet the required standard before they are transmitted.
- Filing and Transmission
Where Belgium supports e-filing, completed GIR Forms can be submitted directly to the relevant government portals from within the Orbitax platform. Official export formats including XML are also available, and all submission activities are centralized for ease of management.
- Collaboration
Orbitax’s workflow tools support real-time collaboration across teams in Belgium and internationally. Users can assign tasks, request missing data, and track filing progress without leaving the platform.
How It Works
Entity Data Consolidation
Upload group- or entity-level data to create a single source of truth inside the platform.
Form Selection
Choose the form you want to work with, assign a form title, select the reporting entity, and set the UPE currency — automatically populated from your uploaded entity data.
Instruction Language
Access form-filling instructions for the Belgium GIR Form directly within the platform, available in Dutch, French, German, and English.
Data Input and Workflow Automation
Complete required fields manually or use data-collection workflows to invite stakeholders (e.g., preparers, reviewers, managers) via email. Users with an active GMT license can pull relevant data directly from GMT scenarios which are auto-mapped to relevant fields.
Validations
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed GIR in the required formats (PDF, XML).
Transmissions
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
- Supports OECD Pillar Two / GloBE compliance under Belgium’s GIR legislation.
- Aligned with Belgium’s local GIR implementation rules and guidance.
- Belgium GIR Pillar Two Tax Form is applicable for fiscal years from 2024 onwards.
- Helps prepare GIR disclosures for in-scope multinational groups operating in Belgium.
- Designed to support transitional and safe harbour rules, where applicable.
Benefits of Belgium Pillar Two GloBE Information Return (GIR) Form
Ensure accurate and compliant GIR reporting aligned with Belgium’s Pillar Two filing requirements
Reduce manual data handling and minimize errors in Belgium’s GIR submission
Support consistent and standardized GloBE reporting across all constituent entities
Keep filings aligned with both OECD GloBE rules and Belgium’s local legislation
Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Belgium | GloBE Information Return (GIR) | N/A | E-Filing (MyMinfin) | 12/31/2023 | 06/30/2026 |
FAQs
How does the Belgium GIR Form reflect the EU Minimum Tax Directive requirements?
Belgium has transposed the EU Minimum Tax Directive (2022/2523) into domestic law, and the Orbitax GIR Form is built to reflect this implementation. The form captures all disclosures required under both the OECD GloBE rules and Belgium’s domestic Pillar Two legislation, ensuring that filings are compliant with both frameworks simultaneously.
Does the Belgium GIR Form support filing instructions in Dutch, French, and German?
Yes. Given Belgium’s three official languages, the Orbitax platform provides certified translations and filing instructions in Dutch, French, and German alongside English. This ensures that teams working across Belgium’s different linguistic regions can complete the GIR Form in the language they are most comfortable with.
Our team works across multiple countries and not everyone reads the local language — is that a problem?
Where the local authority provides an official English version, it's made available alongside the original. This means teams can view and complete forms in a language they're comfortable with, which helps reduce the risk of misreading.
Do users need to manually enter all the data?
Not if the user is using the Orbitax GMT solution. The Orbitax platform can automatically pull data from your existing GMT scenarios and map it directly to the relevant form fields, cutting down significantly on manual entry and the errors. Use data-collection workflows to gather inputs from preparers and reviewers across teams.