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Belgium Extends Initial Pillar 2 Notification Requirements for Groups Not Carrying Out Advance Payments in 2024 for the Domestic Top-Up Tax or the IIR

|Approved Changes|Belgium
Belgium

On 2 July 2024, Belgium's Federal Public Service (SPF) Finance issued a notice on an extension of the initial deadline for the submission of the registration notification for the Pillar 2 global minimum tax until 16 September 2024 for groups that will not carry out advance payments in 2024 for the domestic top-up tax or the IIR. As previously reported, Royal Decree of 15 May 2024 regulated th…

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