Multinational enterprise groups (MNEs) and large-scale domestic groups subject to the minimum tax for multinational enterprise groups and large-scale domestic groups and effectively liable to pay an amount of domestic top-up tax (QDMTT) and/or the qualified income inclusion rule (IIR) can make advance payments to avoid tax increase.
How do I make an advance payment?
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Via MyMinFin, module AP Pillar 2
Please note:
The notification procedure does not apply to 2024. Please do not submit a ‘New application’ via the corresponding tab.
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By transfer:
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For the qualified domestic minimum top-up tax (QDMTT additional taxation):
into the account number BE79 6792 0023 0733 (BIC: GEBABEBB)
Inningscentrum – VA Pijler 2- binnenlandse bijheffing
Koning Albert II-laan 33, 1030 Brussel;
With the structured communication reference available on MyMinfin (at the group level) or generated with the “Structured Communication” tool based on the company number of the group (or MNEbis). Preferably via a bank account in the name of the group entity that makes the advance payment on behalf of the group.
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For the qualified income inclusion rule (IIR additional taxation):
into the account number BE68 6792 0023 0834 (BIC: GEBABEBB)
Inningscentrum – VA Pijler 2- IIR-bijheffing
Koning Albert II-laan 33, 1030 Brussel;
With the structured communication reference available on MyMinfin (at the level of the taxable entity, not the group) or generated with the “Structured Communication” tool based on the company number of the entity (or the entity’s bis number). Preferably via a bank account in the name of the group entity that makes the advance payment on behalf of the group.
Please note:
Multinational enterprise groups (MNEs) and large-scale domestic groups can make an advance payment for the domestic top-up tax (QDMTT) and the qualified income inclusion rule (IIR) only when the group has applied to FPS Finance for its registration in the CBE and has received the company number for the group from the FPS Finance.
When should my group make its advance payment?
Advance payments should be made within the stipulated deadlines. The deadlines applicable to corporate income tax also apply to the advance payments for the qualified domestic minimum top‑up tax (QDMTT) and the IIR top‑up tax.
Please note:
This is the date on which the payment should arrive at the latest in the account of the advance payments department. As a few working days may elapse between your payment order and the receipt of that payment in our account, it is better not to wait until the last day to make the payment.
Regulations and other documentation
Check the regulations and other documentation.