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Belgium: Advance payments of income inclusion rule (IIR) top-up tax must be made at entity level

No change to advance payments of domestic top-up tax

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february 10, 2026

The Belgian tax authorities announced that beginning in 2026, entities subject to the income inclusion rule (IIR) top-up tax that choose to make advance payments will be required to make the prepayments at the entity level (i.e., as opposed to the group level).

This means that, for payment transfers, the entity must either use the structured communication available on its MyMinfin-portal or generate this communication via the tool provided by FPS Finance.

The current procedure for advance payments of the domestic top-up tax remains unchanged.

Read a February 2026 report prepared by the KPMG member firm in Belgium

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