Two important developments have taken place with respect to the FY 2024 Belgian Pillar 2 compliance in the past week:
- QDMTT and IIR Top-up Tax Returns: The MyMinfin portal is now open for submission. The Belgian tax authorities published the final versions of the QDMTT return and the IIR top-up tax return on 15 June 2026, together with the corresponding XSD schemes. The due date for most groups is 30 September 2026, please also refer to our previous newsflash for more details;
- GloBE Information Return (“GIR”): ITAA communicated to its members that no penalties will apply for a FY 2024 GIR filing until 30 September 2026 (aligning with the QDMTT and IIR filing date). A parliamentary question on the matter is expected.
- GIR Notification: The MyMinfin portal for the GIR Notification is not yet available. However, the tax administration published an XML tool on 1 July 2026 that allows groups to understand the data points required for the Belgian GIR Notification.
- General representative FAQ: The Belgian tax authorities published a FAQ providing details on whether the group is required to appoint a general representative, which entity may be designated as the general representative, and by when this designation must be made. In many cases, there is no need to proactively complete the general representative registration.
These developments mark an important step forward in Belgian Pillar 2 compliance, providing groups with greater clarity to finalize their compliance approach and filing strategy. The de facto extension of the GIR filing deadline to 30 September 2026 offers valuable additional preparation time, but the deadline will approach quickly.
Groups should therefore use this opportunity to finalize the respective Pillar 2 compliance formalities, revisit any preparatory work already performed, and align their analyses with the final documents as published by the Belgian tax authorities.
We are pleased to support throughout this process, from reviewing and refining existing QDMTT calculations and returns to assisting with the finalization and filing of the return through the MyMinfin portal, helping groups achieve timely and efficient compliance with their Belgian Pillar 2 obligations.
Contact
For any questions or assistance, please reach out to your regular PwC contact or to:
Pieter Deré — pieter.dere@pwc.com
Koen De Grave — koen.de.grave@pwc.com
Maxim Allart — maxim.allart@pwc.com
Authors
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