Skip to content
OrbitaxOrbitax

Belgium Confirms Adoption of Common Understanding to Waive Penalties and Not Enforce Local GloBE Information Return Filing Obligations

|Approved Changes|Belgium
Belgium

Belgium's Federal Public Service (SPF) Finance has issued a release confirming its adoption of local filing relief for the GloBE Information Return (GIR) as per the common understanding released by the OECD on 18 May 2026. This includes that Belgium will not impose penalties and will not require local filing if the GIR is centrally filed in another qualifying jurisdiction by the relevant deadline (30 June 2026) and a GIR notification is timely submitted. If the GIR information is not ultima…

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.

Already a Pro or Pro+ subscriber? Sign in to Orbitax to continue reading.