Belgium: GloBE registration requirements for multinational and large domestic groups

Responsibility lies with Belgian ultimate parent entity or Belgian constituent entity

Responsibility lies with Belgian ultimate parent entity or Belgian constituent entity

The Belgian tax authorities released details about the global anti-base erosion (GloBE) registration requirements for multinational enterprises (MNEs) and large-scale domestic groups. These entities are required to register in the Belgian Commercial Register within 30 days of the start of the fiscal year when they come under the scope of the Belgian Law on minimum taxation (read TaxNewsFlash). The first notification deadline will be at least 45 days after the publication of the Royal Decree of 15 May 2024.

The responsibility of registration lies with the Belgian ultimate parent entity (UPE) or the Belgian constituent entity (CE) if there is no UPE. In cases where there are multiple UPEs or CEs, the entity appointed by the others is responsible. The registration applies even if there is no Belgian UPE.

The registration form requires specific information about the group, including the unique name, fiscal year, UPE address, UPE contact details, type of consolidated financial statements (CFS), ownership structure, and contact details of the entity responsible for registration.

The registration process involves notifying the Belgian tax authorities through a form available on MyMinfin, using the account of the entity responsible for registration. The required information must be submitted in an XML-file format. Upon successful notification, the group is registered with the Belgian Commercial Register and the enterprise number is emailed to the notifying entity.

Read a May 2024 report prepared by the KPMG member firm in Belgium



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