Belgium's SPF Finance has introduced a new Pillar Two mandate that enables companies to authorise professional representatives to manage their Pillar Two global minimum tax obligations through the MyMinfin portal.
Belgium’s Federal Public Service (SPF) Finance has updated its Pillar Two guidance on 23 July 2026 to introduce a new Pillar Two mandate, allowing companies to formally appoint a professional representative, such as an accounting firm or an independent proxy, to manage their Pillar Two global minimum tax obligations.
Once the mandate is activated through the Self Service Mandate system, the authorised representative can access the dedicated Pillar Two professional application in the MyMinfin portal. The representative is able to submit and review Pillar Two documents on behalf of clients, including declarations, notifications and GloBE Information Returns (GIRs), as well as manage communications with SPF Finance.
The new mandate is available through the Mandates application, the digital platform used by SPF Finances to create and manage fiscal mandates. The platform provides legal authorisation for designated representatives to access specific e-services and carry out tax procedures for individuals and companies.
SPF Finances has also updated the application by adding a “Last change” (Dernier changement) column to the search interface, enabling users to monitor changes in a mandate’s status and track transfers between representatives. The platform also supports the creation of mandates in bulk for users who need to establish multiple authorisations.
The tax authority reminded taxpayers to actively manage their mandates, including terminating existing authorisations when changing accountants or ending professional relationships, as previous mandates may remain active unless revoked.
It also noted that older mandate types, including those for Tax-on-web and MyMinfin, can no longer be transferred to new representatives and must instead be replaced with the current “Déclaration d’impôt IPP-INR” mandate. Accounting firms are also advised to manage user access through the “Ma Gestion des rôles eGov” system when staff leave the organisation to maintain data security.
