Following the announcement of the Belgian Tax Authorities about the GloBE registration requirements (see our news item), the Royal Decree for the implementation of these rules is published in the Belgian Official Gazette on 29 May 2024. This date of publication is decisive for the first (i.e., earliest) notification deadline for GloBE registration in Belgium.

The general notification deadline is 30 days after the start of the fiscal year for which the group comes in-scope of the Belgian Law on minimum taxation. However, to provide more time to gather the required information, the first (i.e., earliest) notification deadline is 45 days after the publication of the Royal Decree. Accordingly, this deadline is now Saturday, 13 July 2024, as also announced by the Belgian Tax Authorities (see: Pillar 2 - Opening systeem verplichte notificatie voor MNO-groepen en omvangrijke binnenlandse groepen | FOD Financiën ( ). 

How can KPMG help you?

The timeframe to comply with the GloBE registration requirements is short. We can assist you with both preparing the notification form (incl. group mapping for GloBE purposes) as well as the actual filing (incl. XML-file generation). If you have questions or need any assistance, do not hesitate to reach out to your trusted KPMG advisor or contact us.