Belgium Amends Advance Payment Requirements for Pillar 2 IIR Top-Up Tax

Belgium's Federal Public Service (SPF) Finance has issued a notice on the amendment of the approach to making advance top-up tax payments under the Pillar 2 Income Inclusion Rule (IIR). As of 2026, taxpayers that wish to make advance payments of the IIR top-up tax are required to make the payment at the individual entity level, as opposed to the group level. To make advance payments, taxpayers…