Belgian Pillar 2 Compliance updates: MyMinfin portal now open for QDMTT and IIR Top-up Tax returns
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
Belgium Pillar 2 update: GIR notification deadline extended and final QDMTT and IIR Top-up tax return forms published
Several important Belgian Pillar 2 compliance developments have been announced in recent days. Most notably, Royal Decrees published in the Belgian Official Gazette confirm the final return forms for the Belgian Qualified Domestic Minimum Top-up Tax (QDMTT) for assessment year 2025 and the Income Inclusion Rule (IIR) top-up tax for assessment years 2024 and 2025.
Belgium publishes Royal Decree establishing the QDMTT Return for assessment year 2024
On 1 June 2026, a Royal Decree has been published in the Belgian Official Gazette establishing the official template for the Qualified Domestic Minimum Top-Up Tax (QDMTT) return for assessment year 2024. The published return is applicable for fiscal years that started on or after 31 December 2023 but ended on 30 December 2024 at the latest. Note that the Belgian Pillar 2 law is applicable for fiscal years that started on or after 31 December 2023. The official QDMTT return
Belgium extends the filing deadline of the QDMTT and IIR Top-up Tax returns to 30 September 2026
What happened? The Belgian tax authorities have announced an extension of the filing deadline for the Qualified Domestic Minimum Top-up Tax (“QDMTT”) return and the Income Inclusion Rule (“IIR”) Top-up Tax Return. For returns for which the statutory filing deadline falls before 30 September 2026, the deadline has been extended to 30 September 2026. The due date
Belgium Publishes Draft IIR Top-Up Tax Return for Public Consultation
On Thursday 19 March 2026, the Belgian tax authorities published the draft Income Inclusion Rule (“IIR”) top-up tax return and accompanying explanatory notice for assessment year 2024 (covering fiscal years starting at the earliest on 31 December 2023 and closed at the latest on 30 December 2024) and 2025 (covering fiscal years starting at the earliest on 31 December 2024 and closed at
Filed your tax return? Time for the Return-to-Provision!
You’ve recently filed your Belgian (non-resident) corporate income tax return? That’s great – It means it’s now time to initiate the Return-to-Provision (RTP) process. What is Return-to-Provision? Return to Provision (RTP) is a crucial step in the tax accounting cycle that reconciles the estimated tax provision booked at year-end with the actual tax return, ensuring
The EU published the DAC9 amendments to the Directive on Administrative Cooperation in the context of Pillar 2
On 6 May 2025, the amendments to the European Directive on Administrative Cooperation (‘DAC 9’) were published in the Official Journal of the EU, following its adoption by the European Council on 14 April 2025. What is DAC9? The amendments contained in DAC9 allow the simplification of reporting for large groups with respect to Pillar
New version of the draft Belgian QDMTT return released
On 10 April 2025, the Belgian tax authorities published a new version of the draft Belgian Qualified Domestic Minimum Top-up Tax return (also referred to as QDMTT return) to be submitted by Belgian entities subject to the Belgian law introducing a global minimum tax (or Pillar 2). This new version is an update of the
