Belgium: Extended deadline for GloBE registration for groups not intending to prepay to 16 September 2024
Deadline remains unchanged for groups that intend to prepay
Deadline remains unchanged for groups that intend to prepay
The Belgian tax authorities have extended the deadline for the global anti-base erosion (GloBE) registration requirements for groups that do not intend to prepay to September 16, 2024.
The deadline of July 13, 2024, remains unchanged for groups that intend to prepay. Read TaxNewsFlash
Under the prepayment system for the domestic minimum top-up tax (DMTT) and the income inclusion rule (IIR) top-up tax, taxpayers that prepay such taxes by December 20, 2024, can take full advantage of the associated prepayment tax reductions.
Read a July 2024 report prepared by the KPMG member firm in Belgium
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