Belgian Guidance on Notification of the GloBE Information Return Filing Entity

Belgium's Federal Public Service (SPF) Finance updated its Pillar 2 page on 10 July 2026 with the addition of guidance on the filing of the Notification of the GloBE Information Return (GIR) Filing Entity, which is due by 30 September 2026 for assessment years 2024 and 2025.

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Notification of the GIR filing entity

The law of 19 December 2023 (concerning the introduction of a minimum tax for multinational enterprise groups and large domestic groups) specifies that it is compulsory in …