Belgium Extends Deadline for Pillar 2 GIR Filing Entity Notification

Belgium's Federal Public Service Finance has issued a release announcing that the notification system for designating the entity that will file the GloBE Information Return (GIR) for Pillar 2 purposes is expected to open on 1 July 2026. Under the Law of 19 December 2023 introducing a minimum tax for multinational enterprise groups and large-scale domestic groups, in-scope groups are required to indicate, through a notification, the entity responsible for filing the GIR on behalf of the group.…