GloBe Information Return

Read this information in Dutch

Group entities that are based in the Netherlands and fall within the scope of this law must file a GloBE Information Return, or GIR, (Bijheffing-informatieaangifte, or BIA) detailing the top-up tax for each fiscal year. You do not have to file this return in the Netherlands if you file it in another country and we receive it through the international exchange of information. The OECD website shows the countries with which the Netherlands actively exchanges this information.

The GIR must be submitted within 15 months after the last day of the fiscal year. For the first fiscal year, the deadline is extended to 18 months.

Submitting the GIR through Digipoort

The OESO/EU has developed a template for the GIR, which the Netherlands also uses. After you submit the GIR, it is automatically exchanged between the tax authorities of the participating countries. You can submit the GIR through Digipoort (only available in Dutch).

A GIR has only been successfully submitted if the processing report states that the return has been accepted. The processing report is not available yet. This means that we may ask you to submit the GIR again, even though the submission deadline for the first fiscal year has passed.

You cannot get an extension to file the GIR. However, during the next few months, we will be cautious about imposing fines for submitting the GIR late. We recommend that you submit the GIR before the end of August. This is when the tax authorities of different countries exchange the GIR’s.

As soon as the processing report is available, we will publish this on odb.belastingdient.nl.