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
Update on the Pillar 2 Advance tax payments
Under the Pillar 2 legislation, Belgium opted to apply the tax advance tax payments schedule applicable for corporate income tax to Pillar 2 top-up taxes under the Qualified Domestic Minimum Top-up Tax (QDMTT) and Income Inclusion Rule (IIR). If no advance tax payments are made in the course of the financial year, a surcharge of 6,75% on the top-up tax due (QDMTT or IIR) will be imposed with
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
Belgium extends the filing deadline of the QDMTT return to 30 June 2026
What happened? Today, Belgium announced an extension of the deadline to file the Qualified Domestic Minimum Top-up Tax (“QDMTT”) return to 30 June 2026 for taxpayers with a financial year which: started at the earliest on 31 December 2023, and ended at the earliest on 1 January 2024 and at the latest on 30 June 2025. In its communication (available in Dutch and in French), the Belgian Ministry of Finance explains that this means
Belgian draft law amending the Pillar 2 Law
On 9 October 2025, the Belgian government submitted to Parliament a draft law introducing technical amendments to the law of 19 December 2023 (the “Pillar 2 Law”), which implemented a minimum tax for multinational enterprises (MNEs) and large domestic groups. Please also refer to our previous news alert. What is included in the draft
