Belgian Draft Domestic Top-up Tax Return

Following the publication of the draft IIR top-up tax return for public consultation last week (see: Belgian draft IIR top-up tax return - KPMG Belgium ), the Belgian tax authorities have released a new version of the domestic top-up tax return (also referred to as the DTT return or DMTT return) for information purposes only (see NL / FR). The return is still in draft form and can only be considered final once it has been published in the Belgian Official Gazette. The corresponding draft XSD schema has also been made available, but again for information only.

The new version of the draft return includes only a few changes compared to the previous draft. These changes include the incorporation of a list of abbreviations and legal references, as well as the deletion of the boxes for the election of non-allocation of deferred tax (former box 4.2.a.2.i) and for the exclusion of deferred taxes that are almost certain to require recapture (former box 4.3.3.i). 

The first filing deadline for the domestic top-up tax return is 30 June 2026, due to a deadline extension granted in November 2025. For more information on the extension, see our news item: Extended Belgian DMTT-return filing deadline - KPMG Belgium

KPMG can assist you with all compliance aspects of the global minimum tax in Belgium and globally, including registration, calculation of tax liabilities, and filing of the required returns. In addition, we can help you identify the relevant data points, collect the necessary data, and perform the calculations for all top-up taxes.

If you have any questions regarding the applicable rules and their implications for your business, or if you require assistance with the Belgian minimum tax, please do not hesitate to contact your trusted KPMG advisor or reach out to us directly.