Belgium: Guidance on notification of GIR filing entity, portal opened
The MyMinfin portal is now open for electronic submissions of the GloBE information return (GIR) notification.
The Belgian tax authorities have published guidance on the notification of the GloBE information return (GIR) filing entity and opened the MyMinfin portal for submitting these notifications. Earlier, the notification deadline for tax years 2024 and 2025 was extended to September 30, 2026.
Under the Pillar Two global anti-base erosion (GloBE) rules, the centralized filing mechanism for the GIR is complemented by a notification req0uirement. Based on the Belgian law on minimum taxation, each Belgian constituent entity is required to submit an annual notification identifying the GIR filing entity, unless a single Belgian entity has been designated for this purpose.
Groups may designate a constituent entity established in Belgium to fulfill the GIR notification requirement on behalf of all Belgian constituent entities. In that case, a single GIR notification per group is sufficient in Belgium, as confirmed by the Belgian tax authorities in its published guidance.
It is important to note that the GIR notification requirement is distinct from both the notification of the general representative and the registration notification requirements.
The GIR notification must be submitted electronically, in XML format, via the MyMinfin portal. If a notification has already been submitted, it can subsequently be amended or corrected by filing a new notification.
Read a July 2026 report prepared by the KPMG member firm in Belgium