Belgium’s Federal Public Service (SPF) Finances, in a release, announced, on Wednesday, 29 May, 2024, the publication of the Royal Decree of 15 May 2024. It establishes new notification requirements for large multinational and domestic groups that fall within the scope of the Pillar Two global minimum tax rules in Belgium.
To register, a group must inform the SPF Finances by submitting a notification through MyMinfin.
Generally the notification must be submitted within 30 days from the start of the tax year when the group becomes subject to the Law of 19 December, 2023.
For groups who have already begun or will commence their first tax year, the notification deadline is within 45 days following the publication of the Royal Decree of 15 May, 2024, in the Belgian Official Gazette.
The initial notification deadline is set for 13 July, 2024.
