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
Tax bites podcast – The importance of data readiness for tax audits
As announced in episode 58, we’re launching a series of podcasts on tax audits. In this episode Pieter invited Stefaan Dewachter, Gill Van Damme and Véronique De Brabanter to talk about practical data readiness for tax audits, particularly in the Belgian jurisdiction but applicable globally. They will provide guidelines to CFOs, tax directors, and controllers
Council position on proposed CBAM expansion: what businesses need to know
On 12 June 2026, the Council agreed its position on proposed changes to the EU Carbon Border Adjustment Mechanism (“CBAM”). If adopted, the changes would make CBAM relevant to a much wider group of businesses as from 2028. In particular, CBAM would no longer be focused mainly on basic materials such as steel and aluminium, but would also apply to selected finished
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.
Rewrite of OECD TP Guidelines chapter on intra-group services
The OECD just opened a public consultation on a revised Chapter VII of the Transfer Pricing Guidelines covering intragroup services, with comments due 22 July and a public consultation in November. Whereas the objective is to align Chapter VII with Chapters I–III and add practical illustrations without changing underlying principles, the draft is actually a substantial rewrite of the existing Chapter VII. In this podcast, Gilles Franssens
Tax bites podcast – CBAM Unpacked: What it is and why it matters now
Welcome to the first episode of our new Tax Bites mini-series dedicated to the Carbon Border Adjustment Mechanism (CBAM) and the broader EU carbon taxation landscape. In this opening episode, Pieter sits down with our CBAM experts, Helena and Aurélien to set the stage: how does CBAM fit into the wider EU Green Deal and
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 issues further guidance on Form 275 CBC NOT for entity liquidations
On 22 May 2026, the Belgian tax administration released additional guidance on the interpretation of the Country-by-Country Notification requirements (Form 275 CBC NOT), adding a third specific situation to the previously issued administrative clarification of 27 January 2026. As a reminder, the Belgian tax administration had already clarified how the option ‘termination of your notification obligation’ should be applied in two specific scenarios:
