Pillar Two: First GIR notification deadline extended; final QDMTT/IIR forms published
Corporate Tax Alert | Business Tax Alert
On 12 June 2026, the Belgian tax authorities announced an extension until 30 September 2026 for filing the GloBE information return (GIR) notification for assessment years 2024 and 2025. Final qualified domestic minimum top-up tax (QDMTT) and income inclusion rule (IIR) return forms have also been published.
Compliance deadlines
The extended filing deadline for the GIR notification from 30 June 2026 to 30 September 2026 aligns with the already extended deadlines for the QDMTT and IIR returns. For more information about these extensions, see our Tax Alert of 7 April 2026.
The filing deadline for the GIR remains unchanged. The GIR for a fiscal year ended on 31 December 2024 must be filed by 30 June 2026.
Publication of forms
Four royal decrees have been published in Belgium’s official gazette issuing the final templates for the Belgian QDMTT form for assessment years 2024 and 2025 (on 1 and 15 June 2026, respectively) and the IIR return for assessment years 2024 and 2025 (on 15 June 2026). There are no major changes compared to the draft versions published in April 2026.
The GIR notification form has not yet been published.
Filing platform
The Belgian tax authorities have announced that the portal for filing the GIR notification will open on 1 July 2026. Practical procedures for submitting the GIR notification will be communicated once the portal becomes available.
The simulation environment for groups that will file their GIR in Belgium opened on 4 June 2026 on MyMinfin, and may be used by taxpayers to test GIR files intended to be submitted in Belgium. The portal for filing the GIR is not yet open.
How Deloitte can help
Deloitte can assist multinational enterprise (MNE) groups with all aspects of Pillar Two compliance in Belgium and globally. Deloitte’s Pillar Two Agent technology is engineered to support MNEs with an end-to-end compliance solution. From data collection and validation to tax return preparation and submission, the Pillar Two Agent provides transparency and efficiency through a single, cloud-based compliance and reporting technology platform. Visit our Pillar Two Global Compliance and Advisory website for more detailed information.
