Summary
- The Belgian tax administration has extended the deadline for specified GloBE Information Return, or GIR, reporting-entity notifications to 31 October 2026. The notification identifies the group entity that will file the GIR and is separate from the submission of the information return itself.
- The extension covers notifications for reporting years beginning on or after 1 January 2025 and ending no later than 30 June 2025, and reporting years beginning between 31 December 2023 and 31 December 2024 and ending no later than 31 March 2025.
- Belgian constituent entities should verify whether the group has designated a Belgian local entity to submit one notification on their behalf. They should also align the notification with the group’s GIR filing model, confirm the reporting period, validate tax identification data, and retain evidence of submission through MyMinfin. [financien.belgium.be]
Article
The Belgian tax administration has extended the filing deadline for certain notifications identifying the entity responsible for filing a group’s GloBE Information Return, or GIR, to 31 October 2026. The extension was announced on 28 September 2026 and applies to defined early reporting periods under Belgium’s Pillar Two framework.
The extended date applies to notifications relating to GIR reporting years beginning on or after 1 January 2025 and ending no later than 30 June 2025. It also applies to reporting years beginning between 31 December 2023 and 31 December 2024 and ending no later than 31 March 2025.
The reporting-entity notification should not be confused with the GIR itself. Its purpose is to identify which group entity will submit the information return. Under Belgium’s implementation rules, each Belgian group entity is generally subject to an annual notification obligation. A group may, however, designate a single Belgian constituent entity to act as the designated local entity and submit one notification on behalf of all Belgian constituent entities. [financien.belgium.be]
The Belgian filing process is available through MyMinfin. The notifying entity must access the Pillar Two GIR functionality in its own name and upload the notification in the prescribed format. The reporting period entered in MyMinfin should correspond to the group’s reporting year in the XML file. The portal requires the appropriate Pillar Two role or mandate, although the Biztax role may continue to provide access during the relevant transitional period in 2026. [financien.belgium.be], [financien.belgium.be], [financien.belgium.be]
The deadline extension provides additional time, but groups should not treat the notification as a purely administrative formality. An incorrect filing-entity designation, inconsistent reporting period or invalid tax identification number could disrupt Belgium’s ability to associate the notification with the corresponding GIR. The designation should also reflect the group’s intended filing model, including whether the GIR will be filed in Belgium or centrally in another jurisdiction under an applicable exchange arrangement.
Affected groups should therefore document the identity and jurisdiction of the GIR filing entity, determine whether a designated Belgian local entity will make the notification, and reconcile the notification data with the final GIR file. Groups should also retain the MyMinfin submission confirmation and establish responsibility for filing corrected information where the reporting entity or other details subsequently change.
The extension relates specifically to the reporting-entity notification for the covered periods. It should not be assumed to extend every GIR, QDMTT, IIR, registration or payment deadline arising under the Belgian Pillar Two rules.
Source Links
- Belgian Federal Public Service Finance: GIR reporting-entity notification guidance
- Belgian Federal Public Service Finance: Pillar Two portal
- Belgian Federal Public Service Finance: GIR forms, XML schema and Belgian validation rules
- Belgian Federal Public Service Finance: Pillar Two mandate requirements
