Belgium: Public consultation on draft tax return under Pillar Two rules
Comments are due November 8, 2024.
The Belgian tax authorities launched a public consultation on a draft qualified domestic minimum top-up tax return ((Q)DMTT-return).
Under the Belgian Pillar Two minimum tax rules, the deadline for filing the (Q)DMTT-return is the last day of the 11th month following the closure of the fiscal year. Thus, if the fiscal year coincides with the calendar year, the first filing deadline is November 30, 2025, for the (Q)DMTT-return.
Comments are due by November 8, 2024.
Read an October 2024 report prepared by the KPMG member firm in Belgium