GIR Notification

Read this information in Dutch

If the GloBE Information Return, or GIR, (Bijheffing-informatieaangifte, or BIA) is filed in another country and received by us through the international exchange of information, the Dutch group entities do not need to file the GIR themselves. However, they do have an obligation to notify: they must let us know which group entity filed the GIR and in which country.

We must receive the GIR Notification (WMB Kennisgeving) within 15 months after the last day of the fiscal year. For the first fiscal year, the deadline is extended to 18 months.

You can submit the GIR Notification with a web form you can find in the Gegevensportaal, under ‘WMB Kennisgeving’ (GIR Notification, only available in Dutch).