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
Tax Bites Podcast – DAC 7
In this episode, Pieter sits down with Niels D’Hondt and Jeroen Aerts to unpack the DAC 7 reporting obligation. Our specialists break down what platform operators need to know: who qualifies as a reporting platform operator, what information must be collected and reported, and the key deadlines to keep in mind. We discuss the practical challenges of
Tax Bites Podcast – Inside the OECD Pillar 2 Side-by-Side package: Key features and insights
This podcast episode provides an overview of the Pillar 2 Side-by-Side agreement and its key features. We discuss the main points of the newly introduced safe harbors and highlight what listeners should watch for in the (near) future. Tune in for practical insights and essential takeaways on this important topic. Are you interested in learning more about the Side-by-Side package? Sign
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
Ministry of Finance publishes Pillar 2 Circular Letter
On 22 October 2025, Belgium’s Federal Public Service Finance issued the Circular Letter 2025/C/68 providing extensive administrative guidance on the Belgian minimum tax regime for multinational enterprise (MNE) groups and large domestic groups (“the Pillar 2 Circular Letter”). The document has approximately 400 pages and is available in Dutch and French. It provides administrative guidance with
DAC 9 – The EU Council agrees to enhance cooperation and information exchange on minimum effective corporate taxation
On Tuesday 11 March 2025 the EU Council reached a political agreement on the Directive on Administrative Cooperation in the field of taxation, also referred to as DAC9. What is DAC9? DAC9 updates the existing EU’s Directive on Administrative Cooperation (DAC) by expanding tax transparency rules. In particular, the update aims to simplify reporting for
The OECD released a new package of Pillar 2 documents
On 15 January 2025, the OECD released a new package of documents including (i) the central record of legislation with qualified domestic rules, (ii) additional Administrative Guidance, and (iii) an updated version of the GloBE Information Return (GIR), the XML scheme/user guide and a Multilateral Competent Authority Agreement. List of legislations with a Transitional Qualified
Draft Belgian Qualified Domestic Minimum Top-up Tax Return published
On Friday 18 October 2024, the Belgian tax authorities published the first version of the draft Belgian (Qualified) Domestic Minimum Top-up Tax return (also referred to as QDMTT return or QDMTT form) to be submitted by Belgian entities subject to the Belgian law introducing a global minimum tax (or Pillar 2). What is Pillar 2?
