Last year, Belgium officially enforced the Pillar Two rules introducing a minimum tax for multinational companies and large domestic groups further to the publication of the law in the Belgian Official Gazette (Belgisch Staatsblad / Moniteur Belge) in December 2023. The modalities included in a Royal Decree dated 15 May 2024 were published on 29 May 2024 in the Belgian Official Gazette.
For groups who are already subject to Pillar 2 (e.g. as from 1 January 2024), the notification will need to happen within 45 days after the publication of the Royal Decree of 15 May 2024 in the Belgian Official Gazette (Belgisch Staatsblad / Moniteur Belge). As the Royal Decree was published on 29 May 2024, the Pillar 2 notification will be due by 13 July 2024 at the very latest.
In other cases, the Pillar 2 notification must be made no later than 30 days after the start of the fiscal year for which the multinational or large domestic group enters into the scope of Pillar 2.