Belgium Confirms Adoption of Common Understanding to Waive Penalties and Not Enforce Local GloBE Information Return Filing Obligations

Belgium's Federal Public Service (SPF) Finance has issued a release confirming its adoption of local filing relief for the GloBE Information Return (GIR) as per the common understanding released by the OECD on 18 May 2026. This includes that Belgium will not impose penalties and will not require local filing if the GIR is centrally filed in another qualifying jurisdiction by the relevant deadline (30 June 2026) and a GIR notification is timely submitted. If the GIR information is not ultima…