The Belgian Tax Authorities have announced that the portal for the submission of the GloBE Information return (GIR/TIR) will open on 29 June 2026 on MyMinfin, following the publication of the official template by royal decree. The deadline for submission remains unchanged in order to ensure central filing, see: Pillar 2 | FPS Finance.
This announcement comes relatively late, shortly before the deadline of 30 June 2026, and leaves approximately two days for timely filing.
Earlier this month, the Belgian Tax Authorities announced that the notification of the filer (i.e., the entity responsible for submitting the GloBE Information Return) must be submitted by 30 September 2026 for assessment years 2024 and 2025 (see: GIR notification deadline and IIR return template). The draft technical documentation for the GIR was also made available earlier (see: GloBE information return template for Belgium and Pillar 2 compliance formalities in Belgium).
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.
