Belgium Clarifies Deadline Extension for Pillar 2 GIR Filing Entity Notification

Belgium's Federal Public Service Finance has issued a release to clarify the extension of the deadline for the notification of the entity filing the GloBE Information Return (GIR). As previously reported, the deadline for the notification was extended to 30 September 2026 for the 2024 and 2025 assessment years. The latest release clarifies that this extension applies for notifications in relation to GIRs relating to years:

• starting between 31 December 2023 and 31 December 2024, inclusive, …