On 5 October 2026, the Belgian Federal Public Service Finance announced a postponement of the deadline for submitting the GloBE Information Return (GIR) reporting entity notification to 31 October 2026. This notification, required under Article 53(3) and Article 54(2) of the law of 19 December 2023, designates the entity responsible for filing the GIR on behalf of the multinational enterprise group. The new deadline applies to notifications related to fiscal years starting between 1 January 2025 and 30 June 2025, as well as those starting between 31 December 2023 and 31 December 2024 and ending by 31 March 2025. The online notification portal is expected to open on 1 July 2026, with practical guidance to be provided at that time. This postponement aligns with the broader extension of Pillar Two filing deadlines announced on the same date, ensuring consistency across the various compliance obligations.
Key Takeaways
- Notification Deadline Extended: The GIR reporting entity notification must now be filed by 31 October 2026 for the specified fiscal year ranges.
- Portal Launch: The electronic notification system is scheduled to become operational on 1 July 2026, allowing groups to comply ahead of the extended deadline.
- Alignment with Return Extensions: This postponement aligns with the broader extension of Pillar Two filing deadlines announced on the same date.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement