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Pillar 2 - Soon launching the mandatory notification system to groups of MNE or large-scale groups

Date:

Multinational enterprise groups (MNE) and large-scale national groups subject to the minimum tax for multinational enterprise groups and large-scale national groups, introduced by the law of 19 December 2023, register or are registered with the Crossroads Bank for Enterprises (CBE).

In order to be able to register with the CBE, the group of MNE or the large-scale national group must notify the FPS Finance using a notification form available on MyMinfin ('Mes outils professionels > Pilier 2').

Notification of a group of MNE or a large-scale national group must be made no later than 30 days after the start of the tax year for which the group of MNE or the large-scale national group falls within the scope of the law of 19 December 2023.

However, in order to give those who have already started or will soon be starting their first tax year enough time to collect the information requested, the notification period 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.

Upon valid notification, the FPS Finance will register the MNE group or the large-scale national group with the CBE. The group's company number will then be sent by e-mail to the entity that notified the group.

You can find more information about the registration notification at the CBE as well as contact details for assistance in the event of a problem on the Pillar 2 e-service page.