Belgium imposes 4 separate filing obligations under Pillar Two. The earliest is Kennisgeving / notification (KBO-BCE), due No later than 30 days after the start of the fiscal year in which the group comes into scope. Checked against the authority on 3 October 2026.
A registration number from the Crossroads Bank is a mandatory field in every later filing — obtain it first or nothing else can be submitted.
Belgium also has obligations under e-invoicing. See the e-invoicing page →
KBO/BCE Pillar 2 identification number
Registration due within 30 days of the start of the first in-scope fiscal year. The number it issues is a required field on every subsequent notification, return and prepayment. A dedicated Pillar 2 mandate replaces the BIZTAX mandate from 31 December 2026.
| Charge | Local name | In force from |
|---|---|---|
| IIR | IIR-bijheffing / impôt complémentaire en vertu de la RIR | Reported 31 Dec 2023 — unconfirmed from primary |
| UTPR | UTPR-bijheffing / impôt complémentaire en vertu de la RBII | Reported 31 Dec 2024 — unconfirmed from primary |
| Domestic | Binnenlandse bijheffing / impôt national complémentaire | Reported 31 Dec 2023 — unconfirmed from primary |
Also: P2 notification · registration
One-off group-level registration with the Crossroads Bank for Enterprises, issuing the Belgian Pillar 2 identification number.
Notification of which entity files the GloBE Information Return.
Also: QDMTT return · déclaration impôt national complémentaire
The domestic top-up tax return.
The IIR top-up tax return.
Reported range of €2,500 to €250,000 with tolerance for first-year errors — unconfirmed from primary source.
4 separate obligations: Kennisgeving / notification (KBO-BCE); GIR Notification; Aangifte binnenlandse bijheffing; IIR return.
No later than 30 days after the start of the fiscal year in which the group comes into scope. Filed by: The Belgian UPE, or a designated Belgian entity where the parent is abroad. Channel: MyMinfin Pro, XML.
Deadline for AY2024/2025 was extended to 30 September 2026. Filed by: Belgian group entities. Channel: MyMinfin, XML — system opened 1 July 2026.
KBO/BCE Pillar 2 identification number. Registration due within 30 days of the start of the first in-scope fiscal year. The number it issues is a required field on every subsequent notification, return and prepayment. A dedicated Pillar 2 mandate replaces the BIZTAX mandate from 31 December 2026.
Reported range of €2,500 to €250,000 with tolerance for first-year errors — unconfirmed from primary source.
Every row on this page was checked against the authority's own published page on 3 October 2026. Belgian authority sites were unreachable when this was compiled. Deadlines marked "reported" come from advisory sources, not the authority, and must be confirmed before you rely on them.
Saurabh Satija, “Belgium Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-belgium, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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