On Sep. 28, 2026, BEL GVT revised Pillar 2 GIR submitting entity notification deadline.
Applies to notifications on GIR information reports where reporting year: starts Jan. 1, 2025 at the earliest and ends no later than Jun. 30, 2025; or those starting from Dec. 31, 2023 to no later than Dec. 31, 2024, and ending no later than March 31, 2025.
In these instances, the deadline is extended up to and including Oct. 31, 2026.
On Jul. 29, BEL GVT clarified GIR filer notification scope and extended deadline.
BEL GVT issued clarification notice advising which assessment years are subject to the GIR filer notification requirement and confirming extended deadline of Sept. 30, 2026.
Follows Jun. 2026, BEL GVT informed of Belgium's position on GIR, see #301497.
Overview
Under Belgium's Pillar Two law (Law of Dec. 19, 2023), groups in scope must file GloBE Information Return (GIR) (a comprehensive return containing the effective tax rate calculations and top-up tax determinations per jurisdiction) and also submit a separate GIR filer notification identifying which entity will file GIR on behalf of the group.
On Jun. 12, 2026, Belgian tax authorities announced extension of the GIR notification filing deadline to Sept. 30, 2026 for assessment years 2024 and 2025.
Extended deadline aligns GIR notification with already-extended deadlines for Qualified Domestic Minimum Top-up Tax (QDMTT) and Income Inclusion Rule (IIR) returns, which were similarly deferred to Sept. 30, 2026.
Belgian GIR notification form itself had not yet been published at time of the notice;
The submission portal was scheduled to open on Jul. 1, 2026, with practical modalities to be communicated at that point.
Importantly, filing deadline for GIR itself remains unchanged: for fiscal year ending Dec. 31, 2024, the GIR must still be filed by Jun. 30, 2026.
Further Information
Rules apply to MNE groups and large-scale domestic groups with consolidated annual revenues of at least €750 mn in at least two of four preceding fiscal years, and Belgian Pillar Two rules have applied to fiscal years beginning on or after Dec. 31, 2023.
Obligation to notify which entity will file the GIR on behalf of the group stems from Articles 53(§3) and 54(§2) of the Belgian Pillar Two law.
Sep. 28, 2026 Revised Deadline
On Sep. 28, 2026, BEL GVT revised Pillar 2 GIR submitting entity notification deadline.
Applies to notifications on GIR information reports where reporting year: starts Jan. 1, 2025 at the earliest and ends no later than Jun. 30, 2025; or those starting from Dec. 31, 2023 to no later than Dec. 31, 2024, and ending no later than March 31, 2025.
In these instances, the deadline is extended up to and including Oct. 31, 2026.
