As announced in the news published on 21 May 2024, multinational enterprise groups (MNEs) and large-scale domestic groups with a turnover of at least €750 million must register with the Crossroads Bank for Enterprises (CBE) within the framework of the Pillar 2 project.

The terms are regulated by the Royal Decree of 15 May 2024, published on 29 May 2024 in the Belgian Official Journal. Today we are also launching the notification system.
 

How to send the notification?

In order to be able to register with the CBE, the MNE group or the large-scale domestic group must identify itself to the FPS Finance by sending a notification form via MyMinfin (“Mes outils professionnels” [My professional tools] > “Pilier 2”/[Pillar 2]).

You can consult a copy of the  notification form in English (PDF, 558.64 KB). Note: the English language version is purely informative. Only the Dutch and French language versions are official.

Within what time frame?

The MNE group or the large-scale domestic group must send the notification form no later than 30 days after the start of the tax year for which the group falls within the scope of the law of 19 December 2023.

However, in order to give those who have already started or will soon be starting their first tax year enough time to collect the information requested, a period is granted till at least 45 days after the publication of the Royal Decree of 15 May 2024 in the Belgian Official Journal. This means that we must receive the notification form by 13 July 2024 at the latest.
 

More information?

• You can find more information about the registration notification at the CBE as well as contact details for assistance in the event of a problem on the Pillar 2 e-service page.
• See also our FAQ. We update it regularly.