Recent developments relating to Pillar 2 (Global Minimum Tax) in Belgium concern the new deadline for the notification of the filer of the GloBE Information Return (GIR/TIR), as well as the publication of the IIR top‑up tax return templates. These developments follow those reported in our previous news item (see: Pillar 2 compliance formalities in Belgium). Additional details regarding the compliance procedures are still expected. The key updates are summarised below.
1. Notification of GloBE Information Return Filer
The Belgian Tax Authorities announced on Friday, 12 June 2026, that the notification of the filer (i.e., the entity responsible for submitting the GloBE Information Return) must be submitted by 30 September 2026 for assessment years 2024 and 2025 (see: NL / FR).
The initial submission of this notification is expected to be possible as from 1 July 2026, when the Tax Authorities’ portal is scheduled to open. Further details on the practical arrangements for the submission process will be communicated upon the portal’s launch.
2. IIR Top-Up Tax Return
The IIR return templates for assessment years 2024 and 2025 were published in the Belgian Official Gazette on 15 June 2026 (see: Belgian Official Gazette and Belgian Official Gazette, respectively).
The first filing deadline for the IIR return is 30 September 2026, following an administrative extension of the deadline (see our earlier news item: Extended deadline for DMTT return and IIR top-up tax return filing). The XML schema and the filing portal are not yet available at this time.
3. Domestic Top-Up Tax Return (DTT)
Following the publication of the DTT return template for assessment year 2024 in the Belgian Official Gazette on 1 June 2026, the template for assessment year 2025 was also published on 15 June 2026 (see Belgian Official Gazette). The explanatory notes are expected to be released shortly.
How can KPMG help you?
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
