Belgium's Royal Decree of 22 June 2026 (published 29 June 2026, effective immediately) establishes the standardised GloBE Information Return form under Council Directive (EU) 2025/872/DAC9, requiring multinational enterprise groups and large domestic groups to file electronically through MyMinFin.Â
Belgium published the Royal Decree of 22 June 2026 in the Official Gazette on 29 June 2026, entering into force on the same day, establishing the procedure for submitting the GloBE Information Return (GIR). It adopts the standard GIR form under Council Directive (EU) 2025/872 (DAC9), which must be filed electronically through MyMinFin.
The electronic form to use is the GloBE Information Return XML Schema (January 2025), available on Forms and Tools.
Belgium’s Royal Decree implements Article 55 of the Law of 19 December 2023 by mandating the use of the standardised GloBE Information Return model from Council Directive 2011/16/EU.
The requirement aligns with Council Directive 2025/872/EU of 4 April 2025, enabling automatic cross-border information exchange.
Constituent entities must file electronically through the Federal Public Service Finance platform using the EU template embedded in the directive’s technical annexes, with no separate Belgian form specifications.