On May 21, 2024, the Belgian Tax Authority issued further details on the notification requirements for in-scope MNE groups. 

Multinational enterprise groups and large-scale national groups subject to the Pillar two are required to register in Belgium with the Belgian trade register (KBE).

In order to be able to register with the KBE, the MNE group or the large national group must submit a notification form.

The notification of a group of MNEs or a large national group must be made no later than 30 days after the beginning of the tax year for which the group of MNEs or the large national group falls within the scope of the GloBE rules in Belgium.

However, in order to give those who have already started or will soon start their first tax year sufficient time to collect the requested information, the notification period will be extended to 45 days after the publication in the Belgian Official Gazette of a Royal Decree of 15 May 2024 (not yet published). The notification form  (only available in Dutch or French) includes a significant amount of information for registration.

The notification must be made:

-where only one ultimate parent entity is established in Belgium: by that single ultimate parent entity;

-where several ultimate parent entities are established in Belgium: by the ultimate parent entity appointed as trustee;

-where no ultimate parent entity and only one constituent entity is established in Belgium: by that single constituent entity;

-where no ultimate parent entity and several constituent entities are established in Belgium: by the constituent entity appointed.

Information Required to Register

The notification form requires a large amount of data which is split over four key areas:

-MNE Group Information

-Consolidated Financial Statements Information

-MNE Group Structure

-Point Of Contact

MNE Group Information