Belgium’s Federal Public Service (SPF) Finance, in a notice on 2 July 2024, announced the deadline extension for the initial submission of the registration notification for the Pillar Two global minimum tax.
The deadline has been extended until 16 September, 2024.
This deadline applies to MNE groups and large-scale domestic groups that will not be making advance payments in 2024 for the domestic top-up tax or the IIR.
Previously, Belgium announced, on 29 May 2024, the publication of the Royal Decree of 15 May 2024, in which it established 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.
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 that have already begun or will commence their first tax year, the notification deadline is within 45 days of the publication of the Royal Decree of 15 May 2024 in the Belgian Official Gazette, which is 13 July 2024.
