In this study, the punching shear behavior of footings under biaxial eccentric loads is numerically investigated. Load eccentricities usually encountered in practice were primarily investigated on flat slabs, whereby the research on footings is still limited. Since the structural behavior of thick footings is significantly different compared to that of thin ones due to fracture mechanics, further investigations are required. To gain a deep understanding of the punching shear behavior of footings under biaxial eccentric loads, a numerical investigation was conducted. A finite element model was developed and validated against multiple experimental results in terms of load-deflection behavior and crack patterns. The validated model was then employed to examine the effect of different biaxial load eccentricities, different shear spans to effective depth ratios, column sizes, and column shapes. Finally, the numerical results were used for analyzing the design approach of the latest version of Eurocode 2 (FprEC2-2023). The numerical results showed a gradual transition between a fully developed punching shear cone to a partially formed cone without shear crack formation on the less loaded side with increasing load eccentricities. Additionally, larger load eccentricities lead to significantly increased rotation of the footing accompanied by a reduction of the punching shear capacity. A more pronounced influence of the effect of unbalanced moments on the punching shear capacity was identified in footings with a larger shear span to effective depth ratio. Furthermore, the effect of column size was more pronounced in small shear spans under concentric loads, while the effect was greater in footings with a larger shear span to depth ratio under eccentric loads. However, the beneficial effect of a larger column size was more pronounced for eccentric loads compared to concentric loading. Overall, the results indicate a good agreement with the design approach of Eurocode (FprEC2) for square columns. However, in some cases, the prediction was underestimated. Modified approaches from the literature for considering the effect of load eccentricity were found to address the underestimated cases safely. The results of this study demonstrated the applicability of the new design approaches for eccentric punching shear in footings under biaxial eccentric loads.