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 must use the structured communication available on MyMinfin or generated via the tool provided by t…