Belgium Extends Global Tax Registration Deadline to September

Belgium has extended its deadline for some companies to register for the global minimum tax from July 15 to Sept. 16. The extension applies to companies that won’t be making advance payments under the new rules in 2024.

Belgium’s ministry of finance press releaseTuesday said only companies that will not be making advance payments under the global minimum tax’s domestic top up tax and income inclusion rule can take advantage of the extension.

• The global minimum tax framework includes a domestic top-up tax, income inclusion rule, and undertaxed payments rule to ensure that a 15% effective minimum corporation tax ...