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Learn morePrepayment system for domestic minimum top-up tax and income inclusion rule top-up tax is operational as of September 2, 2024.
The Belgian tax authorities announced that the prepayment system for domestic minimum top-up tax (DMTT) and income inclusion rule (IIR) top-up tax is operational as of September 2, 2024.
Taxpayers that prepay such taxes by December 20, 2024, can take full advantage of the associated prepayment tax reductions, but prepayments of such taxes can only be made by groups registered for Pillar Two minimum taxation in Belgium. The first registration deadline for groups that intend to prepay was July 15, 2024. Read TaxNewsFlash
Read a September 2024 report prepared by the KPMG member firm in Belgium
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