The Belgian Tax Authorities have published guidance on the notification of the GIR filing entity and have opened the portal for submitting such notifications, see: Notification of the GIR filing entity | FPS Finance. Earlier, the notification deadline for assessment years 2024 and 2025 was extended to 30 September 2026 (see our news item: GIR notification deadline and IIR return template).
GIR Notification Requirement
Under the GloBE rules, the centralized filing mechanism for the GloBE Information Return (“GIR”) is complemented by a notification requirement. Based on the Belgian Law on Minimum Taxation, each Belgian constituent entity is required to submit an annual notification identifying the GIR filing entity (hereafter: the GIR notification), unless a single Belgian entity has been designated for this purpose.
Groups may designate a constituent entity established in Belgium to fulfil the GIR notification requirement on behalf of all Belgian constituent entities (i.e., designated local entity). In that case, a single GIR notification per group is sufficient in Belgium, as confirmed by the Belgian Tax Authorities in their published guidance.
It is important to note that the GIR notification requirement is distinct from both the notification of the general representative (see: Opening portal for top-up tax return submissions in Belgium) and the registration notification requirements (see: GloBE registration requirements in Belgium).
GIR Notification Process
The GIR notification must be submitted electronically, in XML format, via the MyMinfin portal. If a notification has already been submitted, it can subsequently be amended or corrected by filing a new notification.
How can KPMG help you?
If you require assistance with the Belgian minimum tax or have questions about the applicable rules and their implications for your business, please do not hesitate to contact your trusted KPMG advisor or reach out to us directly.
KPMG can assist you with all compliance aspects of the global minimum tax in Belgium and globally, including registration, calculation of tax liabilities, and filing of the required returns. In addition, we can help you identify the relevant data points, collect the necessary data, and perform the calculations for all top-up taxes.
