As of 30 September 2026, the Belgian tax authority has confirmed that the filing of the GloBE Information Return (GIR) by the appointed filing entity must be completed no later than this date. The deadline applies to information returns that cover fiscal years beginning between 31 December 2023 and 31 December 2024 and ending on or before 28 February 2025, as well as returns that start on or after 1 January 2025 and finish no later than 31 May 2025. This clarification, originally released on 12 June 2026, specifies that the relevant fiscal years are 2023-2024 and 2024-2025 under the GIR framework. The guidance indicates that multinational groups must align their internal reporting calendars with these dates to avoid non-compliance risks. Submission will be possible through the dedicated GIR notification portal, which is scheduled to open shortly before the deadline; early filing is strongly recommended. The authority also emphasizes that late or inaccurate filings may trigger audit procedures and potential penalties. Further practical instructions, including required documentation and electronic submission procedures, are available on the official guidance page linked below.
Key Takeaways
- Deadline: 30 September 2026 for all covered GIR filings.
- Fiscal years covered: 2023-2024 and 2024-2025 cycles, including start dates 31 Dec 2023-31 Dec 2024 and 1 Jan 2025-31 May 2025.
- Submission channel: Dedicated GIR portal; early electronic submission is advised.
Source: Read Original Announcement