Belgium: Clarifications on deadline for GIR notifications
Guidance narrows the fiscal years covered by the September 30, 2026 deadline.
The Belgian tax authorities on July 29, 2026, issued guidance clarifying the deadline for submitting notifications identifying the GloBE Information Return (GIR) filing entity and its jurisdiction.
Although previous guidance indicated that the notification would be due by September 30, 2026, for both fiscal years 2024 and 2025, the authorities clarified that the deadline applies only to fiscal years that:
- Start on or before December 31, 2024, and end no later than February 28, 2025
- Start on or after January 1, 2025, and end no later than May 31, 2025
Read an August 2026 report prepared by KPMG's EU Tax Centre