Executive summary

On 12 June 2026, the Belgian Tax Authorities announced an important update regarding the notification requirement for the Global Anti-Base Erosion (GloBE) Information Return (GIR) under the Pillar Two framework.

Background

Under Belgian domestic law, entities of in-scope multinational and large domestic groups are required to notify the Belgian Tax Authorities to specify which entity will file the GIR. This is done through a specific GIR notification form.

Although the deadline for this notification is aligned with the GIR filing deadline, the notification form has not yet been made available.

New dates

The Belgian Tax Authorities have now confirmed that the launch of the GIR notification portal will be delayed, providing taxpayers with additional time to comply. Specifically:

• The GIR notification portal will open on 1 July 2026.
• The GIR notification deadline has been extended to 30 September 2026.

This new deadline is aligned with the first filing deadlines for the Belgian Qualified Domestic Minimum Top-up Tax (QDMTT) return and Income Inclusion Rule (IIR) return, both of which were already extended to 30 September 2026. (For background, see EY Global Tax Alert, Belgian tax authorities further extend QDMTT and IIR return deadline to 30 September 2026, dated 6 April 2026.)

Note, however, that the GIR filing deadline remains unchanged (in general,15 months after the end of the fiscal year).

The press release further indicates that the practical modalities for submitting the GIR notification will be communicated upon the official launch of the portal.

Implications

In-scope groups should use this additional time strategically and continue to advance their Pillar Two readiness efforts.

In particular, groups should consider prioritizing the following actions:

• Continue to focus on the preparation of the GIR, noting that the first filing deadline remains 18 months after the end of the 2024 fiscal year-end.
• Complete the review of QDMTT calculations, particularly where the Transitional Country-by-Country Reporting (CbCR) Safe Harbour is not available. These datapoints will need to be reported in the GIR.

At the same time, groups should ensure they are operationally ready once the final templates and portals become available:

• Be ready to submit QDMTT and IIR returns and GIR notifications as soon as possible.
• Anticipate and avoid a potential September bottleneck, considering the upcoming holiday period and the overlap with Belgian corporate income tax deadlines at the end of September.

Given the increasing complexity and interdependencies in Pillar Two compliance, early preparation in view of effective cross-border coordination remains critical.

In-scope entities that have questions or require support in navigating these requirements should reach out to a knowledgeable local tax advisor.