The Belgian Tax Administration has announced extensions to upcoming filing deadlines for income tax and the global minimum tax (Pillar 2). These extensions are granted by way of administrative tolerance and have been published on the website of the Belgian Tax Administration, as explained below.
1. Corporate Income Tax and Specific Income in the Personal Income Tax
The filing deadlines for the following income tax returns have been extended:
A. Corporate income tax, legal entities tax and non-resident corporate income tax returns (and filed via Tax-on-web/Biztax): The filing deadline is extended until 15 October 2026. The original deadline was 30 September 2026.
B. Personal income tax returns with specific types of income (and filed via Tax-on-web):
The filing deadline is extended until 31 October 2026. The original deadline was 16 October 2026.
2. Global Minimum Tax
The filing deadlines for the domestic top-up tax (DTT) return and IIR top-up tax return have been extended to 31 October 2026, as explained below. In fact, an extension is granted for the filing of all such returns for which the statutory ultimate filing date falls before 31 October 2026. For the news item published by FPS Finance, see NL / FR).
Furthermore, the filing deadline of the GIR notification is also extended to 31 October 2026, as explained below. For the news item published by FPS Finance, see NL / FR.
A. Domestic Top-up Tax Return
The filing deadline of the DTT return is extended to 31 October 2026 for fiscal years that:
- begin on 31 December 2023 or later, and
- end no earlier than 1 January 2024 and no later than 31 October 2025.
Under the Belgian Law on minimum taxation, the deadline for filing the DTT return is the last day of the eleventh month following the end of the fiscal year. However, the first filing deadlines of the DTT return were successively extended, through administrative tolerance, previously to 30 September 2026 and now to 31 October 2026. For more information on the previous news item, see: Extended deadline for DMTT return and IIR top-up tax return filing.
Furthermore, a proposal to align the filing deadline of the DTT return with the filing deadlines of the other Pillar Two returns was submitted earlier in September to the Belgian Parliament, as part of the draft law transposing DAC9. For more information, see: DAC9 Transposition and New DTT Return Deadline.
B. IIR Top-Up Tax Return
The filing deadline of the IIR top-up tax return is extended to 31 October 2026 for fiscal years that:
- begin no earlier than 1 January 2025, and end no later than 30 June 2025; or
- begin from 31 December 2023 and at the latest on 31 December 2024, and end no later than 31 March 2025.
Under the Belgian Law on minimum taxation, the deadline for filing the IIR top-up tax return is aligned with that of the GloBE Information Return (GIR). Accordingly, the deadline is the last day of the fifteenth month following the closure of the fiscal year, but the first filing deadline is extended by law to the last day of the eighteenth month following the fiscal year that begins by the latest on 31 December 2024. However, the first filing deadline was previously extended to 30 September 2026, through administrative tolerance, and now to 31 October 2026. For more information on the previous extension, see our news item: Extended deadline for DMTT return and IIR top-up tax return filing.
C. GIR Notification
The deadline for the notification of the GIR filing entity in Belgium is also extended until 31 October 2026 for notifications relating to a GIR for fiscal years that:
- begin no earlier than 1 January 2025 and end no later than 30 June 2025; or
- begin on or after 31 December 2023 and no later than 31 December 2024
and ends no later than 31 March 2025.
While the first GIR filing deadline remained 30 June 2026, the deadline for the notification of the GIR filing entity in Belgium was previously extended to 30 September 2026 and now to 31 October 2026. For more information on the previous extension, see our news item: Notification of the GIR Filing Entity in Belgium as well as the news items published by FPS Finance, see: Pillar 2 - More information on fiscal years referred to in the notification of the GIR filing entity on 30 September 2026 | FPS Finance.
D. Notification of the General Representative
The notification of the general representative for each fiscal year in which more than one entity of a group is subject to the domestic top-up tax in Belgium, must be filed before the DTT return is submitted. If no general representative is notified, the tax administration will identify the general representative based on the statutory cascading rules determined in the Belgian Law on Minimum Taxation. For more information on the general representative, see our previous news item: Pillar 2 compliance developments in Belgium.
How can KPMG help you?
If you require assistance with the Belgian global minimum tax or have questions about the applicable rules and their implications for your business, please do not hesitate to contact your trusted KPMG advisor or reach out to us directly.
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.
