Multinational enterprise groups (MNE) and large-scale domestic groups liable to the minimum tax for multinational enterprise groups and large-scale domestic groups, introduced by the law of 19 December 2023, are registered with the Crossroads Bank for Enterprises (CBE).
In order to register with the CBE, the group of MNEs or the large-scale domestic group must be subject to a notification to the FPS Finance.
How to submit the notification?
The group of MNE or the large-scale domestic group must be subject to a notification to the FPS Finance via a notification form available on MyMinfin (Mes outils professionnels/My professional tools > Pilier/Pillar 2).
The notification form must be submitted electronically by sending a valid XML file. In order to do this, this XML form must be created according to the XSD schema defined by the FPS Finance. A tool is available to help you create such an XML file.
The notification must be made:
- In case of a single ultimate parent entity established in Belgium: by that single ultimate parent entity
- In case of several ultimate parent entities established in Belgium: by the ultimate parent entity designated as the authorised representative
- In case of no ultimate parent entity and a single constituent entity established in Belgium: by that single constituent entity
- In case of no ultimate parent entity and several constituent entities established in Belgium: by the constituent entity designated as authorised representative
The mandate must be given on a form. This form is digitally signed and submitted at the same time as the notification form.
What is the deadline for the notification?
Notification of a group of MNE or a large-scale domestic group must be made no later than 30 days after the start of the fiscal year for which the group of MNE or the large-scale domestic group falls within the scope of the law of 19 December 2023.
Warning: In principle, notification should be made no later than 30 days after the start of the group's first fiscal year for the application of minimum tax. However, in order to give those who have already started or will soon be starting their first fiscal year enough time to collect the information requested, the notification deadline will in any case be granted till 45 days after the publication of the Royal Decree of 15 May 2024 in the Belgian Official Journal.
How can I receive the group's enterprise number?
If the notification form contains all necessary information, the FPS Finance will register the MNE group or the large-scale domestic group with the CBE. The group's enterprise number will then be sent by e-mail to the entity that notified the group.
Validation upon notification
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Validation in MyMinfin
The application is first validated in the MyMinfin module of Pillar 2.
All mandatory fields must be completed in the application form as regards the CBE number, otherwise the application cannot be submitted.
MyMinfin will also immediately check the submitted XML file against the XSD schema. If the XML file submitted does not comply with the XSD schema, the application will not be processed. In this case, MyMinfin sends an error message indicating where the problem lies in the XML file. - Internal validation
Once the application has been submitted via the MyMinfin portal, it is also validated internally.
If the application is admissible, an e-mail containing the PDF is sent to the contact person/applicant. The new CBE number will be published here.
If the application is not admissible, an e-mail accompanied by a PDF will also be sent to the contact person/applicant, giving the reasons for refusal.
What should I do if the FPS Finance refuses notification?
If you receive an e-mail indicating that the notification has been refused, you are obliged to make a correct notification by submitting a valid notification form. If the notification is made by an entity acting as authorised representative, the notification form must be submitted again with the mandate form completed and signed in the case where the notification is issued by the entity acting as authorised representative.
Regulations and other documents
Please consult the regulations and other documents.
Questions or problems?
If you have any question or if you meet any problem, please contact us.