Belgium: GIR filer notification deadline, IIR and DTT return templates
GIR filer notification deadline is September 30, 2026.
The tax authorities on June 12, 2026, announced that the notification of the filer (i.e., the entity responsible for submitting the GloBE information return (GIR)) must be submitted by September 30, 2026, for assessment years 2024 and 2025. The notification may be submitted beginning July 1, 2026, when the portal is scheduled to open.
In addition, the inclusion income rule (IIR) top‑up tax return templates for assessment years 2024 and 2025 were published in the official gazette on June 15, 2026. The first filing deadline for the IIR return is September 30, 2026, following an administrative extension of the deadline. The XML schema and the filing portal are not yet available at this time.
Finally, following publication of the domestic top-up tax (DTT) return template for assessment year 2024 in the official gazette on June 1, 2026, the template for assessment year 2025 was also published on June 15, 2026. The explanatory notes are expected to be released shortly.
Read a June 2026 report prepared by the KPMG member firm in Belgium