The Belgian Tax Authorities published an “administrative tolerance” on 2 July, extending the deadline for certain taxpayers within the scope of the requirement to register under Belgium’s Pillar Two legislation.
The extended deadline will be applicable to multinational and large-scale domestic groups that do not (intend to) make advance payments in 2024 for the Belgian domestic top-up tax or the Income Inclusion Rule (IIR). These groups are permitted to submit their notification for registration to the Crossroads Bank for Enterprises on or before 16 September 2024.