The 2027 IIHF Ice Hockey U20 World Championship Division II Group B tournament is scheduled to take place from 17 January to 23 January 2027 at Pionir Ice Hall in Belgrade, Serbia. The highest seeded team of the tournament is Spain, having been relegated from Division II Group A, and Chinese Taipei is the lowest seeded team, having earned promotion from Division III Group A. Australia, Israel, Serbia, and New Zealand meanwhile are seeded second through to fifth respectively.
During the preliminary round, the six teams are split into two groups, with each team playing every team in the opposing group. Group A is made up of New Zealand, Serbia, and Spain, and Group B includes Australia, Chinese Taipei, and Israel. The competition then moves on to the playoff round, where the highest-ranked team in each group plays the runner-up from their group in the semifinals. The winners of the semifinals advance to the gold medal game, while the losers progress to the bronze medal game. Meanwhile, the third-placed teams from each group advance to a two-game relegation round.
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