The law of 19 December 2023 introduces a minimum tax for multinational enterprise groups and large domestic groups in Belgium. Under this legislation, entities must submit a GloBE Information Return (GIR) that identifies which group member will be responsible for filing the GIR on behalf of the entire group. The notification mechanism for designating the filing entity is scheduled to become operational on 1 July 2026. For fiscal years 2024 and 2025, the required notification must be submitted no later than 30 September 2026. The notification will specify the designated filing entity and will be used to trigger the subsequent filing of the GIR. Practical instructions on how to submit the notification will be made available once the online portal opens. The article clarifies that the filing deadline for the GIR itself will be aligned with the notification timeline, ensuring that multinational groups have sufficient time to identify their filing representative and prepare the required documentation. This framework aims to align Belgium’s implementation of the OECD Pillar 2 rules with the broader international agenda on global minimum taxation, providing clarity for multinational enterprises operating in Belgium and ensuring compliance with the new reporting obligations. The piece also notes that further guidance and technical documentation will be issued by the tax administration in due course.