Belgium's Federal Public Service Finance confirmed the 30 September 2026 deadline for notifying the GloBE Information Return filing entity applies to tax years beginning between 31 December 2023 and 31 May 2025. 

Belgium’s Federal Public Service Finance has published a release clarifying the extension of the deadline for notifying the entity responsible for filing the GloBE Information Return (GIR) on 29 July 2026.

Previously, the notification deadline for the 2024 and 2025 assessment years was extended to 30 September 2026. The 30 September 2026 deadline applies to notifications for GloBE Information Reports (GIRs) relating to tax years that:

  • Begin between 31 December 2023 and 31 December 2024 (inclusive) and end no later than 28 February 2025; or
  • Begin on or after 1 January 2025 and end no later than 31 May 2025.

Earlier, in June, Belgium’s tax authorities had postponed the deadline for multinational enterprises and large domestic groups to notify their designated GloBE Information Return (GIR) filing entity to 30 September 2026 for the 2024 and 2025 assessment years, with the notification portal opening on 1 July 2026.