Global Daily Tax News, Belgium Highlights New Rules For Pillar Two Advance Payments, (Feb 13, 2026)

The Belgian tax authority has highlighted a change to the rules regarding multinational minimum top-up tax advance payments for 2026.

Under the change, large multinational and domestic groups wishing to make an advance payment of minimum top-up tax must do so individually, rather than collectively – that is, the payment should be allocated to an individual entity.

Before making an advance payment, taxpayers must first obtain an identifier linked to the entity's company number from the tax authority, either by submitting a request in a structured format or by using the tool made available by the tax agency.

The advance payment rules for qualified domestic minimum top-up tax remain unchanged.