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
Update on the modernisation of the VAT chain
As of 1 May 2026, the next phase of the Belgian modernisation of the VAT chain will take effect. The most significant change is that the current VAT account will be replaced by a new VAT provision account. The VAT returns for April 2026 and the second quarter of 2026 will be the first periodic returns to be recorded in
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
Tax bites podcast – International Tax Strategy for 2026: Aligning global tax policy changes with business operations
This podcast covers key points from our 6 February 2026 international tax webinar, including the Side‑by‑Side Package, updates on trade and tariffs, work mobility, and changes to the OECD Commentary. We also discuss expectations for 2026. If you’re interested in learning more or accessing the full webinar recording, please contact one of the presenters. Listen here: https://www.pwc.be/en/services/tax-and-legal/tax-bites-podcast-series/episode-62-international-tax-strategy-for-2026-aligning-global-tax-policy-changes-with-business-operations.html About the speakers
Belgium issues administrative clarification regarding the new form 275 CBC NOT
On 27 January 2026, the Belgian tax administration released updated guidance on the interpretation of the amended Country-by-Country Notification (“CbC Notification”) requirements (Form 275 CBC NOT). This follows the introduction of the amended Form 275 CBC NOT earlier in 2024 (New Royal Decree of 16 June 2024). As a reminder, all Belgian constituent entities within multinational enterprise (MNE) groups must submit a CbC Notification if the MNE group is subject
Belgium publishes Public Country-by-Country Reporting form and definitive taxonomy
On 24 December 2025, the National Bank of Belgium (NBB) announced that the new definitive taxonomy including the Public Country-by-Country Reporting (pCbCR) model is accessible on the Central Balance Sheet Office’s website. This update follows the transposition of EU Directive 2021/2101 regarding pCbCR into Belgian law on 8 January 2024 and the Royal Decree on 18 June 2024. As a reminder, pCbCR obligations generally apply to
Belgium partially repeals previously introduced updates to the form 275LF
On 7 December 2025, Belgium issued a new Royal Decree reversing several amendments introduced to the Belgian transfer pricing documentation forms by the Royal Decree of 16 June 2024, prior to these changes taking actual effect. Belgium’s transfer pricing documentation regime consists of the Local File Form (275 LF) and Master File (275 MF). Entities belonging to multinational groups with consolidated gross revenue of EUR
