The law of 19 December 2023 (concerning the introduction of a minimum tax for multinational enterprise groups and large domestic groups) specifies that it is compulsory in a notification to mention the entity in charge of filing the GloBE Information Return (GIR) on behalf of the group (article 53, §3 and article 54, §2).

Who?

Each group entity is required to file an annual notification of the GIR filing entity.

Groups may, however, designate a single group entity established in Belgium in order to draw up this notification. That entity then assumes the role of designated local entity and is responsible for fulfilling this obligation on behalf of all group entities. In this case, a sole notification per group is enough.

When?

The deadline for making the notification is set at 30 September 2026 included for the information returns (GIR) covering the following fiscal years:

• Starting between 31 December 2023 and 31 December 2024 included and ending on 28 February 2025 at the latest       

or

• Starting on 1 January 2025 at the earliest and ending on 31 May 2025 at the latest.

How?

Group entities or the designated local entity file this notification by logging into MyMinfin in their own name: Minfin > Pillar 2 - GloBE Information Return > Désignation de l'entité déclarante GIR/Designating the GIR filing entity

To do this, you can generate an XML file using the XML tool and upload it via MyMinfin. 

If the group entity filing this notification is also the one filing the group’s GIR, this entity mentions their own data in the section “Entité déclarante GIR/GIR filing entity”.

In the section “Entité déclarante Belgique/Filing entity Belgium” you must mention the TIN of the entity in charge of the notification.

The filing period specified in MyMinfin must correspond to the group’s tax year as mentioned in the XML file.

You should have the Pillar2 (or Biztax: only until the end of 2026) role or mandate in order to carry out this.

Once the form has been filed, a confirmation will be sent only to the e-mail address provided in the field “Adresse e-mail de la personne de contact/Contact person’s e-mail address”.

Any corrections to make?  

You can adapt and/or correct a notification of the GIR filing entity that has already been filed by filing a new notification.  

Questions?

If you have any questions or if you meet any problem, please contact us.