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
CJEU rules in Stellantis: transfer pricing adjustments are not automatically consideration for VAT-taxable services
On 13 May 2026, the Court of Justice of the European Union (“CJEU”) issued its judgment in Stellantis Portugal (C-603/24), another important case on the VAT treatment of transfer pricing adjustments. Stellantis Portugal purchased vehicles from European group manufacturers and resold them to independent Portuguese dealers. Where vehicles were affected by manufacturing defects, warranty issues
European Commission delivers its simplification review – The rules are set, now prepare
On 4 May 2026, the EU Commission published its simplification review of the EU Deforestation Regulation, together with a draft Delegated Act on product scope and updated FAQs (Version 5). The review refines the product scope through a draft Delegated Act. Soluble coffee, certain palm oil derivatives and frozen cattle tongues are proposed for inclusion, while leather
Tax bites podcast – Transfer Pricing audits
New Tax Bites episode out now! Pieter sits down with transfer pricing experts Ann and Brecht, and legal expert Véronique, to explore the changing Belgian TP audit landscape. Discover what happened to the traditional February audit “wave”, how audits are evolving and which companies and topics are being targeted. Get practical tips on prevention, managing
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
Tax bites podcast – Trade and tariffs update – US IEEPA Tariffs Overturned and the EU–India Trade Deal Podcast
This episode covers the US Supreme Court’s ruling on IEEPA tariffs and the latest developments in the EU’s trade agenda, including the newly agreed EU–India trade agreement, and what it could mean for your businesses. Listen here: https://www.pwc.be/en/services/tax-and-legal/tax-bites-podcast-series/episode-63-ieepa-tariffs-refunding.html About the speakers Pieter Deré (Host) Giovanni Gijsels Missed the previous episode(s)?: You can listen
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
