ARTICLE · 21 JUNE 2024

Urgent Action Required For Pillar II Compliance

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If a multinational or Belgian group is subject to the regulations of the global minimum tax in Belgium

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If a multinational or Belgian group is subject to the regulations of the global minimum tax in Belgium (Pillar II), an electronic registration application must be submitted to the Belgian Tax Authorities by no later than 13 July 2024.

Similar to the legal situation in Germany, the EU regulations for the implementation of the global minimum tax were transposed into Belgian law on 19 December 2023. Multinational and Belgian corporate groups that exceed the revenue threshold of 750 million euros must therefore comply with the Belgian requirements for Pillar II for fiscal years beginning after the 30 December 2023.

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