The Belgian tax authorities have announced the global anti-base erosion (GloBE) registration requirements for multinational enterprises (MNEs) and large domestic groups.

These entities must register with the Belgian Commercial Register within 30 days of the fiscal year’s commencement, provided they fall under the scope of the Belgian Law on minimum taxation.

Key registration requirements

  • The initial notification deadline will be set at a minimum of 45 days following the issuance of the Royal Decree on 15 May, 2024.
  • The registration obligation falls on the Belgian ultimate parent entity (UPE). In cases, where the UPE is unavailable, the registration responsibility lies with the Belgian constituent entity (CE).
  • If there are multiple UPEs or CEs, the entity designated by others assumes this responsibility.
  • The registration requirement applies even without the presence of a Belgian UPE.
  • The registration form must include detailed information about the group, including its unique name, UPE address, UPE contact details, fiscal year, type of consolidated financial statements (CFS), ownership structure, and the contact information of the entity responsible for registration.
  • The registration process requires notifying the Belgian tax authorities via a form available on MyMinfin. The necessary information must be submitted in XML format.
  • Once the notification is successfully processed, the group is registered with the Belgian Commercial Register, and the enterprise number is emailed to the notifying entity.